El Paso, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base hotel tax rate
- 7% of room consideration
- Additional venue-project tax
- 2% (since Jan. 1, 2013)
- Combined rate
- 9% on qualifying rooms
- Taxable rooms
- $2/day or more
- Long-stay exemption
- 30+ consecutive days, uninterrupted payment
- Reporting deadline
- Last day of Jan./Apr./Jul./Oct.
- Max misdemeanor fine
- $500/day
Summary
El Paso levies a 7% hotel occupancy tax on rooms costing $2 or more a day under Section 3.12.020, plus a separate 2% additional tax for the city's approved venue project under Section 3.12.021: a combined 9% on qualifying rooms. Guests staying 30 or more consecutive days without a break in payment are excluded as "occupants" and owe neither tax.
3.12.020 - Tax imposed—Rate: "There is levied a tax upon the cost of occupancy of any room or space in a hotel, when such cost is at the rate of two dollars or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room of such hotel." 3.12.021: "In addition to the tax levied in Section 3.12.020, there is levied an additional tax upon the cost of occupancy of any room or space in a hotel, when such cost is at the rate of two dollars or more per day, such additional tax to be equal to two percent of the consideration paid by the occupant of such room of such hotel." 3.12.070(A): "Any person who violates any of the provisions of this chapter shall be guilty of a Class C misdemeanor and upon conviction thereof shall be fined an amount not to exceed five hundred dollars for each offense."
Full Breakdown
12, Hotel Room Tax, defines "hotel" broadly to include a hotel, motel, tourist home, tourist court, lodging house, inn, rooming house or bed and breakfast, but excludes hospitals, nursing homes and college dormitories. 021 layers on an additional 2% collected since January 1, 2013, dedicated to the Ballpark Venue Project Fund, which continues as long as bonds issued for that project remain outstanding. 031, and every additional-tax receipt must conspicuously disclose the 2% venue charge. Operators file quarterly reports with the city comptroller by the last day of January, April, July and October, reporting total consideration collected and remitting the tax due, and the comptroller can audit records with 30 days' written notice.
5% to Civic Center support and the arts (capped at 1% for arts spending specifically). 010(G)) is the key line for extended-stay guests and some short-term-rental bookings, since anyone renting the same room for a month or more without an interruption in payment falls outside the tax entirely.
Violations & Fines
Failing to collect, report or remit the tax, or filing a false report, is a Class C misdemeanor punishable by a fine of up to $500 per offense, with each day of continued violation a separate offense under Section 3.12.070(A). A delinquent operator forfeits an added 5% penalty (another 5% after 30 days, minimum $1), accrues 6% annual interest starting 60 days after the due date, and can be sued by the city to recover the tax, attorneys' fees, audit costs and a 15% penalty once delinquent a full fiscal quarter; the city may also seek an injunction closing the hotel until the tax is paid.
Frequently Asked Questions
What is El Paso's total hotel occupancy tax rate?
Do long-term stays owe El Paso hotel tax?
Who is responsible for paying El Paso's hotel tax to the city?
Sources & Official References
Other rules in El Paso
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