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.
See how Lubbock's transient occupancy tax rules stack up against other locations.
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