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.
El Paso, TX
El Paso requires short-term rental operators to register with the city, obtain a Hotel Occupancy Tax (HOT) permit, and comply with Chapter 3.20 and Chapter 2...
El Paso, TX
El Paso short-term rentals are subject to a 17.5% combined Hotel Occupancy Tax: 6% Texas state HOT, 9% El Paso city HOT, and 2% county venue tax.
See how El Paso's transient occupancy tax rules stack up against other locations.
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