El Paso STRs may host extended-stay bookings of 30 nights or longer, which fall outside Hotel Occupancy Tax and city STR registration. Short stays under 30 nights remain subject to Chapter 7 registration and tax remittance rules.
Under Texas Tax Code Chapter 156 and El Paso Municipal Code Chapter 7, a stay becomes a residential lease at 30 consecutive nights with the same guest. At that point HOT no longer applies, the unit is not counted as a short-term rental, and standard landlord-tenant law including Texas Property Code Chapter 92 governs the relationship. This has fueled a Fort Bliss and UTEP-driven monthly furnished-rental market serving relocating soldiers, traveling nurses at UMC, and visiting faculty. Hosts must track bookings carefully because mixed durations within a year still require STR registration.
Misclassifying short stays as long-term to evade HOT can trigger back-tax assessments, penalty interest, and registration revocation by the El Paso Tax Office.
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.
El Paso, TX
El Paso does not require general rental property registration. Unlike some Texas cities that have experimented with rental registration programs, El Paso doe...
See how El Paso's extended home share rules stack up against other locations.
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