In Lincoln County, New Mexico, short-term rentals (STRs) are commonly referred to as "vacation rentals." The Village of Ruidoso, a key area within the county, allows STRs but mandates strict regulations enforced through a Short-Term Rental Permit. Properties for rent typically include cabins and homes, particularly popular among tourists seeking recreation in the scenic landscape, including skiing and hiking venues. The district experiences significant tourist influx, making tourism the primary driver of the STR market, though some rentals also cater to visiting business travelers during off-peak seasons. Local regulations require STR owners to obtain a CRS Business Registration Number and adhere to specific codes regarding health, safety, and tax obligations, including a Lodger's Tax applied to rentals of 29 days or less. The Ruidoso Village Planning Department is the governing authority for STR regulations. For official information, visit the Village of Ruidoso's short-term rental page at https://www.ruidoso-nm.gov/short-term-rentals and the Lincoln County website at https://www.lincolncountynm.gov/services/public_works/lodgers_tax.php.