Texas · El Paso County

El Paso County

county Allowed Verified · last verified 2026-07-11

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
    Fee: — · Renewal: — · Applies to: STRs in unincorporated El Paso County · official page ↗
  • county El Paso County Hotel/Motel Occupancy Tax account and quarterly report Conditional
    Fee: $0 / one-time · Renewal: Quarterly reports due Apr 30, Jul 31, Oct 31, Jan 31 · Applies to: Any person or entity operating a hotel/motel/short-term lodging in El Paso County (stays under 30 days) · official page ↗
  • state Texas state Hotel Occupancy Tax registration (Texas Comptroller) Required
    Fee: $0 / one-time · Renewal: Ongoing monthly/quarterly reporting per Comptroller assignment · Applies to: Persons leasing houses/rooms for stays under 30 days at $15+/day · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo 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?
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.
Do I need a license or registration for a short-term rental in El Paso County?
Yes — El Paso County requires: El Paso County Hotel/Motel Occupancy Tax account and quarterly report; Texas state Hotel Occupancy Tax registration (Texas Comptroller). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in El Paso County?
Texas State Hotel Occupancy Tax (6%), El Paso County Hotel/Motel Occupancy Tax (2.5%), City of El Paso Hotel Occupancy Tax (9%) — roughly 17.5% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.