LicensedRental

Texas county rules

El Paso County, TX vacation rental rules and taxes

El Paso County has no rental rules of its own but reports a 3% county hotel tax to the Comptroller, which Airbnb doesn’t collect. Most rentals are in the City of El Paso, which began taxing short-term rentals in 2026.

Checked against official sources November 8, 2026
Market
About 2,000 Airbnb listings
Nearly all in El Paso (AirROI).Source
County rental rules
None
Counties generally can’t zone. A state law lets the county zone the Mission Trail area only.Source
County hotel tax
3%
Reported to the Comptroller; Airbnb doesn’t collect it.Source

We couldn’t find the county’s own hotel tax page in November 2026; confirm the rate and where it applies with the county.

What to do

  1. Then your city

    Texas counties can’t zone, so rental rules come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules may limit rentals. Pick your city.Source

  2. Hotel taxes on each stay

    Stays of 29 nights or less owe the 6% state hotel tax, which Airbnb collects on its bookings. If guests pay you directly, file it with the Texas Comptroller. El Paso County reports a 3% county hotel tax. It isn’t on Airbnb’s collection list; ask the county where it applies and how to file it.Source

Towns

Full guide

El Paso

El Paso has no short-term rental permit; its zoning code now lists short-term rentals as an allowed use. Since 2026 the city taxes short-term rentals: stays owe 6% state plus 9% city hotel tax (7% plus a 2% venue tax), and Airbnb now collects the city tax. Hosts with direct bookings file quarterly with the city.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.