This article talks about the area being saturated with STR'S and city council looking to double the lodging tax.https://pagevalleynews.com/lodging-owners-speak-out-against-proposed-doubling-of-lodging-tax/

Instead of focusing solely on typical tourist destinations, consider exploring areas surrounding National Parks, state parks, or unique outdoor recreation spots that lack sufficient lodging options, presenting a prime opportunity for short-term rentals (STRs).

Our liability is no different than when we supply electricity (tenant could grow a couple of pot plants) or lodging (in theory, tenant could offer an escort service).We do make it clear in our lease that all connections to each unit's network are logged and that we would cooperate with authorities if required to so do.The electricity company won't ban you from going over "quota."

Jefferson Parish short-term rental ban in effectJefferson Parish, Louisiana - Code of Ordinances Chapter 17.5 - LODGING ACCOMMODATIONS

The HOA of some buildings who did not have the "lodge or hotels" stopped allowing Airbnb.Commercial: it's a different beast, if you refer to warehouse, office or retail (and not multifamily).

Remember - this whole phenomenon is just a growth in demand for GROUP LODGING.

It's transient lodging defined as less than 30 day stays and they call them tourist rooming houses.

The only language I can find is as follows: "Short-term rental means an accommodation where, in exchange for compensation, a residential dwellingunit is provided for lodging for a period of time not to exceed 30 consecutive days."

Seller agents have an obligation "fiduciary" to their clients so they will have to show the home to unrepresented buyers, if agents want to try and cut the independent buyer out then they risk the buyer lodging formal complaints.

The exemption explicitly states “leasing” rather than “licensing”; this distinction is important for lodging such as short term rentals, which are required to pay this tax even if you own three or fewer units.NM Compensating Tax - I believe I fall under the same exemption as the Gross Receipts tax exemption, so I think I'm exemptNM Wage Withholding Tax - I do not have any employees, so I think I’m exemptNM Worker's Compensation Tax - I do not have any employees, so I think I'm exemptNM Corporate Income and Franchise Tax - I do not have a corporation, so I think I'm exemptBernalillo Property Tax - I need to pay this taxBernalillo Business Personal Property Tax - my rentals are residential, rather than commercial, so I believe I’m exemptABQ Hospitality Tax - I lease for longer than “at least 30 consecutive days”, so I think I’m exemptABQ Lodger’s Tax - I lease for longer than “at least 30 consecutive days”, so I think I’m exemptAm I forgetting other taxes?