Airbnb, Vrbo, and similar platforms collect Texas state Hotel Occupancy Tax automatically on El Paso bookings, but the city portion of HOT must usually be remitted directly by the host through the El Paso Tax Office.
Texas Tax Code Chapter 156 authorizes platform-level remittance of the six-percent state HOT, which Airbnb and Vrbo handle automatically. El Paso's local HOT, layered with the El Paso County Convention District tax, totals roughly seventeen and a half percent combined. The local components historically required direct host remittance unless a platform had signed a voluntary collection agreement with the city. Hosts therefore must register with the El Paso Tax Office, file monthly HOT returns, and reconcile platform statements. Failure to remit local HOT generates compounding interest at the rates set by Texas Tax Code Chapter 111.
Unremitted local HOT triggers ten-percent late penalties, interest under TX Tax Code Ch. 111, and potential STR registration revocation. Willful underreporting may be referred for criminal tax fraud prosecution.
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 host platform liability rules stack up against other locations.
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