Where Do I Start?

First Obtain a Tax Id Number

Visit the Bank of the West building located at 5301 Central Ave NE. (corner of Central and San MateoNE). Phone number is 505-841-6200. Located on the first floor – New Mexico Taxation and Revenue Department – Audit and Compliance Division. Hours are 8:00 AM to 5:00 PM Monday thru Friday.There is no charge for obtaining a tax id number.

First open the following document –

and save it as “My Tax ID Form” (or other appropriate name on your computer or simple print out and fill out by hand.) This form has been partially filled out in sections 19 thru 26 and 29 and 30. (You will only be able to fill out the form on the computer if you have Adobe Acrobat software. Fill out the form by using the “typewriter” function.)

If the above document is not applicable, then open this blank document …

Second – Obtain a Business License

The following information is only for the City of Albuquerque. If you plan on working from a different city, contact them for details. When you have your Tax ID number, bring it to 600 2nd St NW, and fill out the required forms, or click on the links below to print out an application to save you some time.

If you are working at physical location such as a rental office then fill out this form …

If you are working for someone else as an independent contractor or employee (all businesses that do not have a permanent commercial office are considered a home occupation, independent contractors, etc), but still want to conduct massages on the side; then fill out this form …

These forms are also available on-line at …

If your business is appropriate to the area, you will be approved. You will then pay a registration fee of $35 to the Treasury Department, and receive your registration. The initial registration review and fee payment must occur at the Planning Counter on the ground floor, east side of Plaza del Sol, 600 Second Street NW. The renewal for following years may be mailed in provided you have not moved or changed your business. If you move or change your business you will have to come back to 600 Second Street NW and fill out a new form.

You may also want to visit the City of Albuquerque's Treasury Department website. The Treasury Department issues the actual business license.

Use either the home based application form or the business application form even if you rent a space from someone else.

Contact the Environmental Health Department if any of the following apply to your business:

Involves handling, preparing, or serving food

Has a swimming Pool

Is a liquor store, bar, lounge, or convenience store selling liquor.

The Environmental Health Department will let you know if any City Health Ordinances apply to your business. They will also issue the appropriate clearance forms and determine inspection fees. They can be contacted at (505) 768-2600.

Contact the Treasury Division if your business involves any of the following:

Pawnbroking

Lodging (hotel, model operations)

Professional fund raising

Business solicitations at private residences or on public streets or sidewalks

The Treasury Division can be contacted at (505) 768-3463.

Submit a Business Registration Application, along with a check for $35 made payable to the "City of Albuquerque". Also include any Environmental Health clearance forms that were issued for your business. Download the Official Business Registration Application or use one of the form included in this document above.

Commercial Business Registration Application or

Home Based Business Registration Application

To submit by mail, send the application to:

City of Albuquerque

Treasury Division

Attn: Business Registration

P.O. Box 17

Albuquerque, NM 87103

To submit in person, drop off the application during business hours (Mon - Fri 8 AM - 5 PM) at:

City of Albuquerque

City Treasury Office

Plaza DelSolBuilding

2nd Floor

600 2nd St NW

Albuquerque, NM87102

The following form is used to update your information …