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Lubbock, TX Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified May 2026

Key Facts

City rate
7 percent
State rate
6 percent
Combined total
13 percent
Exemption threshold
30 consecutive days

Summary

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.

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 personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession. Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 28, eff. Oct. 1, 2003.

Sec. 156.052. RATE OF TAX.

Source: Texas Tax Code Chapter 156View official code

Full Breakdown

Lubbock's hotel occupancy tax applies to rooms costing $15 or more per night for stays of 29 days or fewer. Hotels, motels, bed-and-breakfasts, and short-term rentals collect 7 percent for the city plus 6 percent for Texas. Operators remit city tax monthly through the Lubbock Finance Department and state tax through the Texas Comptroller. Permanent residents staying 30 or more consecutive days qualify for tax exemption. Allocations support Visit Lubbock convention marketing, the Buddy Holly Hall, Civic Center, and historic preservation. Texas Tech Red Raiders home games generate significant HOT revenue spikes.

Violations & Fines

Failing to collect or remit HOT triggers state penalties including 5 to 10 percent late fees, daily interest, and potential criminal charges for fraudulent reporting under Texas Tax Code Chapter 156.

Frequently Asked Questions

Do Airbnb stays in Lubbock pay hotel tax?
Yes. Short-term rentals under 30 nights collect the same 7 percent city plus 6 percent state HOT. Airbnb remits state tax automatically; hosts handle city tax through Lubbock Finance.
Are Texas Tech parents tax exempt during graduation?
No. Standard hotel stays for events like Texas Tech graduation pay full 13 percent HOT. Only stays of 30 or more consecutive days at the same property qualify for permanent resident exemption.

Sources & Official References

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All Lubbock rules

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