El Paso lodging guests pay a combined 17.5 percent hotel occupancy tax: 9 percent city HOT, 6 percent Texas state HOT, and 2.5 percent El Paso County Convention and Visitors Bureau venue tax on rooms costing $15 or more nightly.
El Paso city HOT is authorized under Texas Tax Code Chapter 351 and set at 9 percent; the Texas state HOT under Chapter 156 adds 6 percent; the El Paso County venue tax adds 2.5 percent for the convention and Sun Bowl district. Hotels, motels, bed-and-breakfasts, and short-term rentals must register with the city and remit monthly. Stays of 30 consecutive days or more are exempt. Federal-government employees on official travel and certain nonprofits qualify for exemption with proper documentation.
Failing to register, collect, or remit HOT can lead to back taxes, interest, penalties up to 10 percent, audit, license suspension, and possible fraud referral. Short-term rental hosts on Airbnb/VRBO are equally responsible.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
El Paso, TX
The City of El Paso does not regulate yard ornaments on private property. Statuary, religious displays, and decorative landscape elements are generally allow...
El Paso, TX
El Paso has no ordinance setting size, height, or hours limits for inflatable holiday displays on private residential property. Wind is the primary practical...
El Paso, TX
El Paso does not impose specific install-by or take-down-by dates for holiday lights on private property. Holiday-light regulation in El Paso is overwhelming...
El Paso, TX
Built-in outdoor kitchens in El Paso require permits from Planning and Inspections for gas-line installation, electrical work, plumbing, and any structural e...
El Paso, TX
El Paso has no smoker-specific ordinance for single-family use, but backyard smokers fall under Title 9.04 nuisance code if smoke or odor unreasonably affect...
El Paso, TX
El Paso adopts the International Fire Code through Title 18 with local amendments, including IFC Section 308 prohibiting open-flame cooking devices on combus...
See how El Paso's transient occupancy tax rules stack up against other locations.
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