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El Paso, TX Short-Term Rentals: Host Platform Liability (2026)

Light Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified May 2026

Key Facts

Combined HOT rate
About 17.5%
State HOT
6%, platform-collected
City HOT remittance
Direct, monthly
Filing portal
El Paso Tax Office

Summary

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.

Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101.

Source: City of El Paso Tax OfficeView official code

Full Breakdown

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.

Violations & Fines

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.

Frequently Asked Questions

Does Airbnb pay all my El Paso taxes?
Usually only the state portion. You almost always still owe the city and county convention HOT directly to the El Paso Tax Office unless a written collection agreement is in place.
Are platforms liable if a host fails to register?
Texas law primarily places liability on the host. Platforms face limited duties beyond state-level collection, so registration responsibility stays with the property operator.

Sources & Official References

Other rules in El Paso

Noise Ordinances: Construction HoursSome RestrictionsShort-Term Rental PermitsFew RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsExtended Home ShareFew RestrictionsNoise RulesSome RestrictionsShort-Term Rental Parking RulesLight RestrictionsOccupancy LimitsLight RestrictionsNight CapsFew RestrictionsTaxes & FeesSignificant RestrictionsParking Rules: Driveway RulesSome RestrictionsFence Regulations: Fence Permit RequirementsLight RestrictionsFence Regulations: Material RestrictionsSignificant RestrictionsFence Regulations: Retaining WallsSome Restrictions

All El Paso rules

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