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.
Texas Tax Code Chapter 351 authorizes municipalities to impose a hotel occupancy tax. El Paso levies the statutory maximum 9% city HOT. Combined with the 6% state HOT administered by the Texas Comptroller and the 2% El Paso County venue tax, total tax on STR stays under 30 days is 17.5%. Operators are required to register, collect the tax from guests, file quarterly returns, and remit the funds. Airbnb and VRBO collect and remit the state and some local portions on behalf of hosts but operators remain legally responsible for any shortfall. Exemptions exist for permanent residents (over 30 consecutive days) and certain federal employees on orders.
Failure to collect or remit HOT: 5% penalty first month, up to 10% total, plus interest. Intentional evasion is a third-degree felony under TX Tax Code.
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