Daycare / Child Care Center Permit Requirements in Santa Fe, NM

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. New Mexico Taxation and Revenue — Gross Receipts Tax Registration

   New Mexico levies a GROSS RECEIPTS TAX (GRT) rather than a conventional sales tax, and it applies to goods AND most services performed in New Mexico. Register (free) with the New Mexico Taxation and Revenue Department for a Business Tax Identification Number. The state GRT rate is 4.875% (since July 1, 2023); combined state + local rates range from about 5.125% to just over 9% depending on your location code — use the department's official rate map.

   Official government source

   Free (no registration fee)·Immediate (online via Taxpayer Access Point)

   Free (no registration fee)

   Immediate (online via Taxpayer Access Point)

2. New Mexico Background Check Requirement

   Required by the New Mexico Early Childhood Education & Care Department (ECECD) Background Check Unit — child-care licensing moved from CYFD to ECECD in 2020. All employees, volunteers, and (for home daycares) household members must complete state + FBI fingerprint background checks per 8.9.4 NMAC before licensure.

   Official government source

   $25–$75 per person·1–4 weeks

   $25–$75 per person

   1–4 weeks

1. New Mexico Early Childhood Education and Care Department (ECECD) — Child Care License

   Child care facilities in New Mexico are licensed by the Early Childhood Education and Care Department (ECECD), which took over child care licensing from CYFD in July 2020. Licensing requires background checks (renewed every five years), health and fire safety inspections, and staff-to-child ratio compliance under 8.16.2 NMAC.

   Official government source

   Fees vary by facility type; confirm with ECECD Child Care Licensing (1-800-832-1321)·6–12 weeks

   Fees vary by facility type; confirm with ECECD Child Care Licensing (1-800-832-1321)

   6–12 weeks

2. City of Santa Fe Planning and Land Use Department — Business License

   Santa Fe requires a business license for anyone conducting business within city limits, administered by the Business Licensing office of the city's Planning and Land Use Department. Applicants first register with the New Mexico Secretary of State (for entities) and obtain state gross receipts tax registration, then apply through the city's online self-service portal; a Certificate of Compliance inspection is part of issuance. Licenses are valid for one year and renewed annually.

   Official government source

   License fee plus a Certificate of Compliance inspection fee; amounts are invoiced by the city — confirm with Business Licensing (505-955-6551)·1–3 weeks

   License fee plus a Certificate of Compliance inspection fee; amounts are invoiced by the city — confirm with Business Licensing (505-955-6551)

   1–3 weeks

3. City of Santa Fe - Building and Fire Safety Inspection (Child Care)

   Child care centers must pass building and fire safety inspections (fire suppression, exits, occupancy, and child-safety standards) as part of state child care licensure through the NM Early Childhood Education and Care Department. For a facility inside Santa Fe city limits, building and occupancy inspections run through the City of Santa Fe business-license and building-permit process, with fire inspections by the city fire division.

   Official government source

   $75-$300 CO/special-use inspection by square footage, plus $30-$200 annual fire inspection (city fee schedule)·2–6 weeks

   $75-$300 CO/special-use inspection by square footage, plus $30-$200 annual fire inspection (city fee schedule)

   2–6 weeks

Official Sources

• New Mexico Children, Youth and Families Department — Child Care License
• City of Santa Fe City Clerk

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