Local Taxes & Fees in Lubbock, TX (2026)
1 verified local taxes & fees rules for Lubbock, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Lubbock's Charter requires every business, profession or occupation operating in the city to buy an annual license from the City Manager before starting work. The city occupation tax equals half of whatever occupation tax the State of Texas levies on that same trade, paid annually in advance.
Lubbock Occupation Tax on Businesses
Some RestrictionsLubbock, Tex., City Charter art. VI, §§ 1-2
§ 1. Duty to pay occupation tax; penalty. That it shall be the duty of every person, firm, association of persons, company or corporation pursuing a business, profession, occupation, avocation or calling within the limits of the City of Lubbock... upon which there is or may be levied an occupation tax by the governing authorities of the City of Lubbock before commencing or engaging in such busi...
Looking for Lubbock County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lubbock city rules.
Local Taxes & Fees in Lubbock County →