Los Alamos County Business License: $35 and $50 Category Fees, Home-Based Statement of Intent

If you sell goods or services in Los Alamos County, you need to register with the county before you open or start taking orders. The Los Alamos County business license is a local registration, not a state permit, and it carries one of two annual fees: $35 for standard businesses or $50 for a list of named categories. If you run the business from your home, the county also asks for a Statement of Intent that describes what happens on the property. This guide covers the documents to gather, the order to do things in, and the mistakes that send applications back.

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What the County License Is and Is Not

New Mexico does not issue a general statewide business license. The state's business navigator lists three universal steps: register the legal entity with the Secretary of State, obtain tax ID numbers from the Taxation and Revenue Department at no charge, and obtain any activity-specific licenses from the Regulation and Licensing Department. Cities and counties may add their own local registration on top of that, and Los Alamos County does.

The county rule turns on tax. Under Chapter 12 of the Los Alamos County Code, any person or business that must pay gross receipts tax on its Los Alamos business must apply for a business registration or license and pay the fee. New Mexico has no sales tax. Instead, the gross receipts tax (GRT) is charged on the seller, at a state rate of 4.875%, with combined state and local rates running from 5.25% to 9.4375% under the schedule effective July 1, 2026 through June 30, 2027. If you owe GRT on sales made in Los Alamos, plan on needing the county registration.

The state tax ID is not a license. Your Business Tax Identification Number (BTIN), which replaced the older CRS number, is a free tax registration from the Taxation and Revenue Department. Los Alamos County requires you to have it before you apply, and the county will not accept an application without it. You can start at tax.newmexico.gov.

Fees: $35 or $50 Per Year

The county fee is charged annually. As of 2026, it is set at two levels:

Business category	Annual fee (2026)
Standard businesses (all others)	$35
Food establishments	$50
Junk dealers	$50
Pawn shops	$50
Itinerant salespersons and vendors	$50
Swimming pools	$50
Auto	$50
Tourist, RV camps and campgrounds	$50
Boarding houses	$50
Motels, hotels and bed and breakfasts	$50
Token-operated games	$50

Payment is by cash or check made payable to Los Alamos County. The county's listing marks itinerant salespersons and vendors as cash payment, so confirm the accepted method with Community Development before you bring a check. The table reflects the categories as the county lists them. If your business does not clearly fall into one of the $50 categories, the $35 standard fee should apply, but confirm your category in writing before you pay, because the county makes that call.

Materials You Need Before You Start

Your BTIN. Get it free from the Taxation and Revenue Department first. The county will not accept an application without it.
The county application. Apply online or use the PDF form from Los Alamos County.
The fee. Cash or check payable to Los Alamos County, at the tier that matches your category.
A Statement of Intent, if the business is home-based (details below).
A landlord's signed letter, if you rent the property where the business operates.
A New Mexico Environment Department (NMED) food service permit, if you are a food business. Confirm with the county whether it wants a copy at application or after approval.
Your filed Articles of Organization, if you are an LLC. Confirm with Community Development whether it wants a copy. The filing fee is $50 and is made through the SOS Enterprise Business Filing System at enterprise.sos.nm.gov.

Step-by-Step Instructions

Form your entity first if you are an LLC. File Articles of Organization with the New Mexico Secretary of State. The fee is $50. An LLC files no annual or biennial report with the state, so the county registration is the main recurring filing you will track. If you will trade under a name other than the LLC's legal name, state that name in the Articles, because New Mexico has no statewide DBA or assumed-name registration.
Register for your BTIN. Obtain the Business Tax Identification Number from the Taxation and Revenue Department. It costs nothing, and you need it before you can complete the county application. Keep a copy of the number with your business records.
Confirm your GRT obligation. Ask whether your sales in Los Alamos are subject to gross receipts tax. Many businesses that sell goods or taxable services in the county will be. The nonprofit exception covered below applies only to organizations that do not owe GRT.
Check for activity-specific licenses. Confirm with the Regulation and Licensing Department whether your trade requires its own license. Food businesses have an extra requirement, covered below.
Pick your fee tier. Match your business to the category table above. Standard businesses pay $35. The listed categories pay $50.
Complete the application. Apply online or download the PDF form from Los Alamos County. Fill in every field. Leave nothing blank, and write "none" where an answer does not apply.
Prepare the Statement of Intent if you are home-based. The next section explains what to include.
Pay the fee. Pay by cash or check payable to Los Alamos County. Ask Community Development how payment should accompany an online submission, and keep copies of everything you submit.
Calendar your renewal. Renewal can be done by mailed form or online. Confirm the renewal due date with the county and set a reminder well before it.

Home-Based Businesses: The Statement of Intent

A home-based business submits a Statement of Intent with its application. The county uses it to understand what the business will do at the property. Describe the operation in plain terms and include:

The type of business.
Hours and days of operation.
Customers per day.
What is stored on the property.
Employees.
Any hazardous or flammable materials kept on site.

Answer with what you actually expect to do, not best-case numbers. A vague answer such as "varies" for hours or customers invites questions from the county, and a statement that does not match how the business runs can create problems later. If you rent the home or space, attach a signed letter from your landlord. Confirm with Community Development what the letter must say.

Food Businesses

Food establishments are in the $50 tier. In addition to the county license, a food business needs a New Mexico Environment Department (NMED) food service permit. Start the NMED process early, since the county license and the state permit are separate steps. Confirm with Community Development whether the county wants a copy of the NMED permit with your application.

Common Mistakes to Avoid

Applying without a BTIN. The county will not accept the application without it.
Choosing the $35 tier for a business in a $50 category. Check the table before you pay.
Writing a vague Statement of Intent. Give specific hours, days, customer counts and storage details.
Assuming the license transfers when you sell. Licenses are non-transferable, so a buyer must apply in its own name.
Moving and keeping the old license. A new address needs a new application.
Assuming a state license covers the county. The state BTIN is a tax registration, and the county registration is separate.
Looking for a state DBA filing. New Mexico has no statewide DBA or assumed-name registration.
Assuming a nonprofit must register. A nonprofit that does not owe GRT is not required to register, but it may register voluntarily at no fee.

What to Expect After You Apply

Ask Community Development for a current processing estimate before you set an opening date. If the county approves your application, you should receive the registration or license for the current year. Keep it with your business records, and keep it available for inspection if the county requests it.

Renewal is an annual task. Renew by mailed form or online before the due date. Because the license is non-transferable and tied to a single address, a move or a change of ownership means a new application.

Where to Get Help

Contact Los Alamos County Community Development at 1000 Central Ave, Suite 150, or by phone at (505) 662-8120. For state steps, use the Taxation and Revenue Department at tax.newmexico.gov and the Secretary of State at enterprise.sos.nm.gov.

Disclaimer: This article is informational only and is not legal or tax advice. Fees, categories and procedures can change, so confirm each item with Los Alamos County Community Development and the New Mexico Taxation and Revenue Department before you file. For an LLC formation, a tax election or a business with a complex mix of activities, talk to a qualified attorney or CPA.