El Paso County, Texas
El Paso, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city’s June 2026 release mentions proposed amendments to its short-term rental ordinance; we found no permit or registration requirement in November 2026. Check back with the city before you list.
Avalara reported in August 2026 that platforms weren’t yet collecting the city tax; Airbnb’s Texas tax page lists El Paso at 9% as of November 2026.
Your licensing checklist
In order: the state, the county, then the town.
State of Texas
Know who pays the hotel tax
Airbnb collects and pays the 6% state hotel tax on its bookings. If guests pay you directly or through a site that doesn’t collect, register with the Comptroller and file the state tax yourself.Source
Register for local hotel tax
Your city (and in some places your county) charges its own hotel tax, filed with that city or county, not the state. Airbnb pays it only in the places on its list; everywhere else you register and file it yourself, even for Airbnb bookings.Source
Check your city’s rules
Many Texas cities require a short-term rental permit or registration, and some require an inspection, a local contact, or posted rules. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals. Pick your area for the local rules.Source
El Paso County, Texas
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
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
City of El Paso
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 began applying its hotel tax to short-term rentals after a June 9, 2026 council vote. Airbnb now collects the 9% city tax. For direct bookings or other platforms, register with the city and file quarterly reports.Source
Check the county tax
El Paso County also reports a 3% county hotel tax that Airbnb doesn’t collect. Ask the county whether it applies to your stays.Source
Sources
- Hotel Occupancy Tax FAQs: Airbnb · Texas Comptroller of Public Accounts
- Occupancy tax collection and remittance by Airbnb in Texas · Airbnb
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- Short-Term Rentals in El Paso to Begin Contributing to Hotel Occupancy Taxes (news release, June 9, 2026) · City of El Paso
- Texas Airbnb market data (active listings) · AirROI
- El Paso short-term rental operators required to collect lodging taxes under new law (August 25, 2026) · Avalara MyLodgeTax
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.