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.
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.
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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Lubbock, TX
The City of Lubbock does not regulate yard ornaments on private property. Statuary, religious displays, and decorative landscape elements are generally allow...
Lubbock, TX
Lubbock has no city ordinance setting size, height, or hours limits for inflatable holiday displays on private residential property. Wind is the primary prac...
Lubbock, TX
The City of Lubbock does not impose specific install-by or take-down-by dates for residential holiday lights. The general nuisance and right-of-way provision...
Lubbock, TX
Built-in outdoor kitchens in Lubbock require permits from the City of Lubbock Building Inspection Department for gas line installation, electrical work, plum...
Lubbock, TX
Lubbock does not have a smoker-specific ordinance for single-family residential use, but backyard smokers fall under the general nuisance provisions of the C...
Lubbock, TX
Lubbock adopts the International Fire Code through the City of Lubbock Code of Ordinances, with Lubbock Fire Rescue as enforcement authority. IFC Section 308...
See how Lubbock's transient occupancy tax rules stack up against other locations.
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