7.35.2.8 (A)(1) to (3) · the business standing an applicant proves
The business license
The rule asks for three things at the top of its list: a "business license in the state of New Mexico," proof of registration with the secretary of state, and proof of registration with the taxation and revenue department. New Mexico issues no general state business license; the licenses that exist are municipal and county. This page takes the three in the order they are obtained.
Sources read September 7, 2026. Fees and portals are the agencies' as of that date.
Which document is the "business license"
The rule requires a "business license in the state of New Mexico" and does not define it. 7.35.2.8 (A)(1), p. 4. The state's business portal names no state license; it says which entities register with the Secretary of State and that sole proprietorships and general partnerships do not. New Mexico Business Portal, register a legal business structure. The Propagation Committee's framework outline listed "Business License in the State of New Mexico" beside the Secretary of State and Taxation and Revenue registrations as separate items, and its March 11, 2026 minutes record discussion of "alignment between state requirements and local government processes." Framework outline; March 11 minutes. The reading that fits the record is the license of the city or county where the facility sits. Which document the department accepts is the department's to say; ask at medical.psilocybin@doh.nm.gov before assuming.
1. The Secretary of State
WHO FILESA limited liability company, a corporation, or a limited partnership registers; a sole proprietorship or general partnership does not. Business Portal. The rule's ownership provisions apply to any "person," which includes a natural person, so the entity form is the applicant's choice; the financial-interest list and the no-nominee rule apply either way. Ownership rules
HOWOnline only, at enterprise.sos.nm.gov: "All business filings have moved to online process. We will no longer accept paper filings for any business applications." Secretary of State, Business Services. Business Services Division 505-827-3600, 325 Don Gaspar, Suite 300, Santa Fe.
AGENTA registered agent with a physical New Mexico street address is named in the filing. Corporation checklist
PROOFThe rule asks for "proof of registration of the business with New Mexico secretary of state." The filed articles and the certificate the portal issues are that proof. 7.35.2.8 (A)(2), p. 4
2. Taxation and Revenue
WHATA New Mexico Business Tax Identification Number, with program accounts for gross receipts tax, wage withholding, and compensating tax as they apply. This is the number the City of Santa Fe calls the GRT registration and asks to see. Same source.
HOWOnline at the Taxpayer Access Point, tap.state.nm.us, under Businesses, "Apply for a New Mexico Business Tax ID"; by mail on form ACD-31015; or in person by appointment at a district office. Same source.
FEE"There is no fee to register or obtain a Business Tax Identification Number." Same source.
PROOFThe rule asks for "proof of registration of the business with New Mexico taxation and revenue department." The registration certificate, or the TAP account page showing the business name and number, is what the City of Santa Fe accepts for its own license and is the natural proof here. 7.35.2.8 (A)(3), p. 4
3a. City of Santa Fe: the business registration
"Anyone conducting business in the city limits of Santa Fe" registers. City of Santa Fe, Business Registration (License). The steps the city lists, in its order:
BEFOREEstablish the business with the Secretary of State, and obtain the GRT registration from Taxation and Revenue; the application requires the GRT certificate or a TAP screenshot showing the business name and number.
APPLYOnline in the city's Citizen Self-Service portal: create a login, choose "License," find the category, "Apply," describe the business, upload the GRT document, submit, record the license number, and e-mail it to the business license office. One application per business location. Portal
ZONING"Once reviewed for completion, applications are sent to zoning for processing," which "can take anywhere from 7–10 days, depending on the time of year or the type of license." A commercial location must be a zoning district where the use is allowed; see Zoning, City of Santa Fe.
FIRE"Businesses are required to obtain a Fire Safety Inspection before acquiring a Business Registration," to the International Fire Code 2021; the Fire Marshal's Office contacts the applicant to schedule once the application is in the system. Certificate of Compliance inspection fees run $25 to $300 by business type and size. Fire Department, Certificate of Compliance; sffd_fmo@santafenm.gov, 505-955-3310.
FEEThe land use fee schedule lists a Certificate of Compliance at $150.00 per permit; the city invoices after the inspections and issues the license on payment. Fee schedule; registration page.
TERM"Renewable licenses are valid for one year from the date of payment. Non-renewable licenses expire every calendar year."
CONTACTBusiness License Office, bizlicensing@santafenm.gov, 505-955-6551 or 505-955-6575, 9 AM to 5 PM weekdays.
3b. Santa Fe County: the business license, unincorporated areas
"It is necessary to obtain and maintain a business license in order to operate a business within the unincorporated areas of Santa Fe County," under Ordinance 1992-3 as amended by Ordinance 2009-3, which moved administration from the County Clerk to the County Treasurer, and Ordinance 2013-4. Santa Fe County, Commercial Business License; Ordinance 2009-3. Edgewood and Española license within their own limits. The county's steps, in its order:
1"A clear written concept of the business."
3Contact a Commercial Development specialist through the Growth Management staff directory, then submit the development application with its documents. Requirements "vary by business nature, zoning, development status, and required offsite improvements."
4Complete the inspections. The Fire Department's initial business license fire inspection is $25 for no-impact and low-impact uses, then $50 to $150 by floor area, with re-inspections at $50; annual inspections follow at $50 to $150. Fire inspection fee schedule
5Pay the fees. The county's fee page directs readers to Ordinances 2015-10 and 2016-8 for amounts; the business license fee itself is not stated on the pages read, and the ordinance scan carries no readable text. Confirm with Growth Management. Fees
NOTE"Business Licenses are not transferrable from one business owner to the next." The rule's permit is not transferable either. 7.35.2.9 (C)
CONTACTGrowth Management, Building and Development Services, 505-986-6225, 100 Catron Street, second floor, Santa Fe.
Other cities and counties
Not yet written. Each will follow the same shape: who must license, the ordinance, the steps, the fee, the term, and the contact, read from the jurisdiction's own pages. Albuquerque and Bernalillo County are next.