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Taxes›Texas›El Paso County

El Paso County
short-term rental taxes.

Tax and permit requirements for El Paso County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated El Paso County

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether El Paso County allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether El Paso County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Collect and remit the 3% El Paso County occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule, though a note says returns are due by the 31st day. Confirm the schedule with the tax office.

Verify each step with the authority before you file or apply. Source

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated El Paso County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for El Paso County lists a 3% occupancy tax. City and district taxes are shown separately, on top of the 6% Texas state hotel occupancy tax. Browse the local guides below and check your address. Local hotel occupancy taxes may apply in addition to the state rate.

At a glance.

County tax
3%
State tax
6%
Highest recorded city rate
0.5%
Cities tracked
7

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

El Paso: Recorded exemptions

No county HOT on permanent residents (30+ consecutive days, Tax Code §352.002(c)/§156.101); US governmental entities (§156.103(a)) and persons described in §156.103(d) are exempt; state governmental entities pay but are entitled to a refund (§352.007).

El Paso: Recorded penalties and interest

5% penalty if the report or tax payment is late; an additional 5% if not filed/paid before the 31st day after the due date; 10% per year interest beginning 60 days after the due date (TX Tax Code §352.004).

El Paso: Recorded remittance instructions

self-administered; remit to county

Source for these notes: comptroller.texas.gov: hotel reporting

How county vs. city works here

  • The recorded county rate is 3%

    The occupancy-tax rate for El Paso County is 3%. Use your address to find the applicable jurisdiction. You collect and remit this tax.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what El Paso County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
El Paso County occupancy tax3%Source linked
Texas state hotel occupancy tax6%Source linked
Sources for the county taxes and local requirements shown above.

Cities in El Paso County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated El Paso County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in El Paso County include Agua Dulce, Butterfield, Canutillo, Fabens, Fort Bliss, Homestead Meadows North, Homestead Meadows South, Morning Glory, Prado Verde, Sparks, Tornillo and Westway. An address in one of them is outside city limits, so El Paso County rules apply. These are Census-designated places, not separate tax authorities.