Hotels & Lodging in Lubbock, TX (2026)
1 verified hotels & lodging rules for Lubbock, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Lubbock charges a 7 percent city hotel occupancy tax on top of the 6 percent Texas state HOT, totaling 13 percent on stays under 30 days. Revenue funds tourism, Civic Center operations, and Visit Lubbock marketing.
Hotel Occupancy Tax 13 Percent Combined Rate
Some RestrictionsTex. Tax Code Sec. 156.051
Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day.(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of person...