Texas · El Paso County
El Paso County
At the county level, El Paso County (TX) does not license, permit, or register short-term rentals: like all Texas counties it lacks general zoning authority over unincorporated land, and no county STR ordinance appears on the official El Paso County site or in Tex. Tax Code ch. 352. The only county-level obligation is the 2.5% county Hotel Occupancy Tax (Tex. Tax Code ch. 352), administered by the El Paso County Tax Assessor-Collector and reported quarterly, which stacks on the 6% state HOT (Tex. Tax Code ch. 156) collected by the Texas Comptroller, for a combined 17.5% inside the City of El Paso (city share 9%). In June 2026 the City of El Paso moved to collect hotel occupancy tax on short-term rentals, so city-limit properties face separate city HOT/registration steps not reflected in this county record. No statewide Texas STR preemption law is in effect as of 2026-07-11.
Not legal advice. Last verified 2026-07-11 · sources linked below.
Requirements checklist
-
county County short-term rental license/permit Not required
-
county El Paso County Hotel/Motel Occupancy Tax account and quarterly report Conditional
-
state Texas state Hotel Occupancy Tax registration (Texas Comptroller) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Texas State Hotel Occupancy Tax | 6% | Texas Comptroller of Public Accounts | — | — |
| El Paso County Hotel/Motel Occupancy Tax | 2.5% | El Paso County Tax Assessor-Collector (Licensing Department) | — | — |
| City of El Paso Hotel Occupancy Tax | 9% | City of El Paso | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~17.5%) on a stay in El Paso County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- —
Zoning: Texas counties lack general zoning authority over unincorporated land, so El Paso County does not impose zoning-based STR restrictions in unincorporated areas. Zoning-based STR limits, if any, exist only inside incorporated city limits (e.g., City of El Paso), which are governed by municipal ordinance, not this county record.
- No county STR ordinance, license, permit, primary-residence rule, occupancy cap, or night cap could be found on the official El Paso County (TX) site or in Tex. Tax Code ch. 352 as of 2026-07-11.
- Texas counties generally cannot zone unincorporated land; STR land-use rules are set by cities inside their limits.
- Properties inside the City of El Paso (and other incorporated municipalities in the county) are subject to that city's separate rules and hotel occupancy tax, not covered by this county-level record.
- No statewide Texas STR preemption statute is in effect as of the research date.
- Caution: general-web sources for 'El Paso County short-term rental' frequently return data for El Paso County, COLORADO (elpasoco.com, area code 719); such sources were identified and discarded during verification.
Enforcement
- Active enforcement
- yes
- Fines
- —
- Notes
- County-level enforcement is limited to hotel occupancy tax collection: operators must open an account and file quarterly HOT reports with the El Paso County Tax Assessor-Collector. No county STR land-use enforcement program was found for unincorporated areas. STR-specific code enforcement (occupancy, nuisance, registration) occurs at the city level for properties inside city limits.
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Frequently asked questions
Is Airbnb legal in El Paso County?
Do I need a license or registration for a short-term rental in El Paso County?
What taxes apply to short-term rentals in El Paso County?
Official sources
- government Hotel & Motel Tax - El Paso County, TX (Tax Assessor-Collector) ↗
- government Hotel Occupancy Tax - Texas Comptroller of Public Accounts ↗
- statute Texas Tax Code Chapter 156 - State Hotel Occupancy Tax ↗
- statute Texas Tax Code Chapter 352 - County Hotel Occupancy Taxes ↗
- government U.S. Census Bureau Geocoder - El Paso County GEOID 48141 ↗
- news El Paso short-term rentals now subject to hotel occupancy tax - El Paso Inc. ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.