El Paso requires STR operators to register for Hotel Occupancy Tax with the City Tax Assessor-Collector. A separate operating license is not currently required, but zoning compliance must be confirmed before renting.
The registration process involves submitting an application for a HOT account, providing proof of ownership or authorization to rent, and setting up quarterly filing. Operators should also verify that the underlying zoning permits short-term rental use; most residential districts allow it without a conditional use permit, though HOA deed restrictions may override this citywide allowance. Registration is free aside from the tax obligation. Operators with multiple properties register each address separately. Fort Bliss TDY housing on base is exempt as federal property.
Operating without HOT registration: back taxes plus 10% penalty and interest. Willful evasion is a felony under Texas Tax Code.
See how El Paso's registration rules rules stack up against other locations.
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