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Tax Office Homepage

Constables
Tax Assessor Collector
Ruben P. Gonzalez

View Bio

Contact Information

Tax Office
301 Manny Martinez Dr., 1st Floor
El Paso, Texas 79905
[view map]

Phone 915-771-2300
Fax 915-771-2301
ctaxassessor@epcounty.com

More Information

Administrative Staff
Texas Deparment of Motor Vehicles
Texas Department of Public Safety
El Paso Central Appraisal District
City of El Paso
Texas Comptroller of Public Accounts
Delinquent Tax/Collectors Firm

El Paso County Alcoholic Beverage Licenses are payable at the Ascarate Tax Office located at 301 Manny Martinez, Monday through Friday from 8:00am to 4:00pm.

RENEWALS - Beer and Wine, Liquor

In order for the Tax Office to process your license renewal you must:
1. Provide your Statement
2. Provide payment in the form of Cash, Business Check, Cashier’s Check or Money Order

Renewals may be submitted by mail or in person

MAIL IN PERSON Visit us at
Ruben P. Gonzalez,
Tax Assessor-Collector
Attn: Beer & Wine
301 Manny Martinez
El Paso, Texas 79905
El Paso County Tax Office
301 Manny Martinez, 1st floor
At the Entrance to Ascarate Park
Cashier Window # 11

Make Checks and money orders payable to:
Ruben P. Gonzalez, Tax Assessor-Collector
Please Do Not Send Cash by Mail

Beer and Wine Licenses cannot be renewed earlier than 30 days before the renewal date.

Please call our office at (915) 771-2325 with any questions concerning license renewal.

AW

MANUFACTURER'S AGENT'S WAREHOUSING PERMIT

                          750.00

BB

GENERAL DISTRIBUTOR'S LICENSE

                          300.00

BC

BRANCH DISTRIBUTOR'S LICENSE

                            75.00

BE

RETAIL DEALER'S ON PREMISE LICENSE

                          150.00

BF

RETAIL DEALER'S OFF PREMISE LICENSE

                            60.00

BG

WINE AND MALT BEVERAGE RETAILER'S PERMIT

                          175.00

BQ

WINE AND MALT BEVERAGE RETAILER'S OFF PREMISE PERMIT

                            60.00

BW

BREWER'S LICENSE

                       1,500.00

BP

BREW PUB LICENSE

                          500.00

D

DISTILLER'S & RECTIFIER'S PERMIT

                       1,500.00

G

WINERY PERMIT

                            75.00

J/JD

BONDED WAREHOUSE PERMIT

                          150.00

LP

LOCAL DISTRIBUTOR'S PERMIT

                          100.00

MB

MIXED BEVERAGE PERMIT AND MIXED BEVERAGE W/ FOOD & BEVERAGE CERTIFICATE (FB) REQUIRED (MB) - ORIGINAL

                       EXEMPT

MB

MIXED BEVERAGE PERMIT AND MIXED BEVERAGE W/ FOOD & BEVERAGE CERTIFICATE (FB) REQUIRED (MB) - 1ST RENEWAL

                       1,125.00

MB

MIXED BEVERAGE PERMIT AND MIXED BEVERAGE W/ FOOD & BEVERAGE CERTIFICATE (FB) REQUIRED (MB) - 2ND RENEWAL

                       1,500.00

MB

MIXED BEVERAGE PERMIT AND MIXED BEVERAGE W/ FOOD & BEVERAGE CERTIFICATE (FB) REQUIRED (MB) - 3RD & SUBSEQUENT RENEWALS

                          750.00

P

PACKAGE STORE PERMIT

                          500.00

PR

PROMOTIONAL PERMIT

                          300.00

Q

WINE ONLY PACKAGE STORE PERMIT

                            75.00

S

NONRESIDENT SELLER'S PERMIT

                          150.00

SD

BREWER'S SELF-DISTRIBUTION LICENSE

                          600.00

W

WHOLESALER'S PERMIT

                       1,875.00

WP

WATER PARK PERMIT

                            30.00

X

GENERAL CLASS B WHOLESALER'S PERMIT

                          300.00


NEW APPLICANT - Beer and Wine, Liquor

Applications for Beer and Wine Licenses are available from the TABC at: P.O. Box 13127, Austin, Texas 78711. Your local office, which is listed on the TABC website, will advise you how to begin the process.
https://www.tabc.texas.gov/

BINGO AWARD FEES

El Paso County Bingo Award Fees may be paid at the Ascarate Tax Office located at 301 Manny Martinez, Monday through Friday from 8:00am to 4:30pm.

All Bingo Conductors, regardless of size, must collect a Bingo Award Fee from all cash prized awarded.

Effective with Award Fees Payable after January 1, 2020, Bingo Award Fees due to Local Governments are not to be paid to the State of Texas. Those fees due are to be paid directly to the Local Governments, i.e., Counties and Cities.

The total Bingo Award Fee due to El Paso County is 25% of the total Bingo Award Fee Collected.

Quarterly Reports and Payments
Every Bingo Conductor operating in El Paso County must file a quarterly report, declaring Bingo Awards collected and due El Paso County.
Reports and Payments must be received for each quarter as follows:
1st quarter ending March 31st - due April 25th
2nd quarter ending June 30th - due July 25st
3rd quarter ending September 30th – due October 25th
4th quarter ending December 31st – due January 25th


Reports with Payments may be delivered by mail or in person at the Ascarate Tax Office Location.


MAIL
Ruben P. Gonzalez,
Tax Assessor-Collector
Attn: Licensing Department
301 Manny Martinez
El Paso, Texas 79905
IN PERSON Visit us at
El Paso County Tax Office
301 Manny Martinez, 1st floor
At the Entrance to Ascarate Park
Cashier Window # 11
Make Checks and money orders payable to:
Ruben P. Gonzalez, Tax Assessor-Collector
Please Do Not Send Cash by Mail

In the event no fees are due for a reporting period, please file a “No Activity” Report with the County Tax Office.

For more information, please call the Licensing Department of the El Paso County Tax Office at: 915-771-2325.

BINGO AWARD FEES FORM
Download Form

El Paso County Hotel Occupancy Taxes (HOT) may be paid at the Ascarate Tax Office located at 301 Manny Martinez, Monday through Friday from 8:00am to 4:30pm.

All hotels and motels, regardless of size, must collect an occupancy tax from their guests. The total tax collected by the hotel is a combination of State, City and County Occupancy Taxes.

Occupants residing in Hotels or Motels in El Paso County for a period of less than 30 days are charged 17.5% of the room cost (excluding any exempt individuals).
The 17.5% in Hotel Occupancy Tax is broken down as follows:

City of El Paso 9.0%
El Paso County 2.5%
State of Texas 6.0%

Quarterly Reports and Payments

Every sole proprietorship, partnership, or corporation that owns, operates, manages or controls any hotel or motel in El Paso County must file a quarterly report, declaring receipts collected and occupancy taxes paid.

Every sole proprietorship, partnership, or corporation that owns, operates, manages or controls any hotel or motel in El Paso County must file a quarterly report, declaring receipts collected and occupancy taxes paid.

Reports and Payments must be received for each quarter as follows:

1st quarter ending March 31st - due April 30th

2nd quarter ending June 30th - due July 31st

3rd quarter ending September 30th – due October 31st

4th quarter ending December 31st – due January 31st

Reports with Payments may be delivered by mail or in person at the Ascarate Tax Office Location.

MAIL IN PERSON Visit us at
Ruben P. Gonzalez,
Tax Assessor-Collector
Attn: Hotel-Motel Tax
301 Manny Martinez
El Paso, Texas 79905
El Paso County Tax Office
301 Manny Martinez, 1st floor
At the Entrance to Ascarate Park
Cashier Window # 11

Make Checks and money orders payable to:
Ruben P. Gonzalez, Tax Assessor-Collector

Please Do Not Send Cash by Mail

New Owners

New Owners should contact this office so that we may set up an account and send you the necessary materials to begin filing reports.

For more information on this or other Hotel Occupancy Tax issues, please call the Licensing Department of the El Paso County Tax Office at: 915-771-2325.

HOTEL OCCUPANCY TAX REPORTING FORM
Download Form

COIN OPERATED MACHINE SERVICES

El Paso County Coin Operated or Occupational Permits are acquired at the Ascarate Tax Office located at 301 Manny Martinez, Monday through Friday from 8:00am to 4:30pm.

Occupational Permits Application Form

All public establishments which have coin-operated machines on their premises must obtain a permit for each machine from the El Paso County Tax Office every year. Each individual machine must have the permit affixed.

In order for the Tax Office to process your permits, you must:
1. Provide a completed Application
2. Provide payment in the form of Cash, Business Check, Cashier’s Check, or Money Order.

Cost for the permit is as follows:
$15.00 if purchased between January 1st and March 31st of the calendar year for which the permit will be used.

If the machine is acquired after the first quarter of the year the permit fee is as follows:

If Purchased For Fee Due
April 1 to December 31 $11.25
July 1 to December 31 $7.50
October 1 to December 31 $3.75

Permits may be obtained by mail or in person

MAIL IN PERSON Visit us at
Ruben P. Gonzalez,
Tax Assessor-Collector
Attn: Beer & Wine
301 Manny Martinez
El Paso, Texas 79905
El Paso County Tax Office
301 Manny Martinez, 1st floor
At the Entrance to Ascarate Park
Cashier Window # 11

Make Checks and money orders payable to:
Ruben P. Gonzalez, Tax Assessor-Collector

Please Do Not Send Cash by Mail

Taxable Coin Operated Machines

A taxable coin-operated machine is defined as "any kind of machine or device operated by or with a coin or other United States currency, metal slug, token, electronic card, or check, including a music or skill/pleasure coin-operated machine."

Note: This does not include coin-operated amusement machines designed exclusively for children.

Machines which are exempt from taxation include:

  1. stamp vending machine
  2. a service coin-operated machine;
  3. if subject to an occupation or gross receipts tax:
  4.     a. gas meter
        b. food vending machine
        c. confection vending machine
        d. beverage vending machine
        e. merchandise vending machine
        f. cigarette vending machine.