Hotels and Motels File Local Occupancy Tax Reports

A room rented for less than 30 days in El Paso County can carry hotel occupancy tax unless the guest is exempt. As of June 27, 2026, the county's published combined rate is 17.5% of the room cost. The stack is 9% City of El Paso, 2.5% El Paso County, and 6% State of Texas.

The filing duty falls on the person or company that owns, runs, manages, or controls the hotel or motel. Reports and payments are due each quarter. The county lists April 30, July 31, October 31, and January 31 as the due dates.

The local handoff is specific. Mail the report to the El Paso County Tax Assessor-Collector at 301 Manny Martinez. You can also bring it to the Tax Office on the first floor by the entrance to Ascarate Park. The useful habit is not memorizing the rate. It is putting those four county dates on the business calendar.