§ 7.14 — HOTEL OCCUPANCY TAX
El Paso City Code (Supp. No. 95, Update 4: codified through Ordinance No. 019889, enacted June 23, 2026) · El Paso City Charter, art. VII, § 7.14
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Section 7.14 - HOTEL OCCUPANCY TAX.
The City shall have the power to levy and collect a hotel-motel occupancy tax, as provided under the laws of Texas. When this tax is levied by the Council, the proceeds shall be used as follows: A. To the extent of the proceeds raised by a rate of one-half of one percent, to maintain, improve, administer and develop auditorium and convention center and related permanent improvements owned by the City; B. To the extent of the proceeds raised by a rate of two and one-half percent, to pay the principal of and interest on bonds issued by the City to construct that auditorium and convention center and related permanent improvements; C. To the extent of the proceeds raised by any additional rate, as may be established by the City Council, to fund any use authorized by the laws of Texas. Once the principal and interest on bonds issued pursuant to this section are paid, the Council then may levy and use the hotel-motel occupancy tax only as provided by the laws of Texas.