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Taxes›Texas›El Paso County›El Paso

El Paso
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for El Paso, Texas. Check the current requirements for your exact address.

What you need to do in El Paso

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

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

  2. No action
    No dedicated short-term rental license

    The record says El Paso has no STR-specific license. Tax registration below still applies.

  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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What to know.

The published guide for El Paso lists 3% county occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate.

At a glance.

County tax
3%
State tax
6%
Total for a direct booking
9%
License
Not required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

El Paso: Recorded remittance instructions

Avenu/RDS (revds.com) remittance form for city HOT + venue tax · monthly; venue tax 2% confirmed (stadium venue district since 2012); El Paso County adds separate 2.5%; total lodging 17.5%; STR HOT collection newly adopted June 2026 - monitor rollout

Source: elpasotexas.gov

El Paso: Recorded filing schedule

Filing frequency: Monthly.

El Paso County: 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).

Source: comptroller.texas.gov: hotel reporting

El Paso County: 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 County: Recorded remittance instructions

self-administered; remit to county

El Paso County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for El Paso

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Collection of the 3% county tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    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.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

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

FigureValueSourceStatus
El Paso County occupancy tax3%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Licensing recordNot required
Source
Source linked
Official sources for the taxes and permit requirements shown above.

El Paso STR tax FAQ

Does Airbnb pay my El Paso occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in El Paso?

A dedicated STR license is not required in El Paso. Separate state and local registration duties are listed above.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

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.