Lubbock STR operators must register for HOT with Lubbock Finance and the Texas Comptroller. No separate STR permit, inspection, or annual renewal currently exists.
Registration in Lubbock for short-term rentals is limited to tax purposes. Operators must submit a Hotel Occupancy Tax registration form to Lubbock Finance Department (Tax Office) under Lubbock Code Chapter 10 and Texas Tax Code Chapter 351, providing property address, owner/operator contact, booking platforms used, and bank information for electronic tax remittance. The Texas Comptroller requires a separate Hotel Occupancy Tax Permit (Form AP-102) to collect the 6 percent state HOT. Neither registration requires inspections, parking plans, neighbor notification, or a renewable annual STR permit. If Lubbock adopts a dedicated STR ordinance in the future (a perennial council discussion topic), additional permits may be required. Operators should monitor Lubbock City Council agendas for STR regulatory changes.
Failure to register for HOT: administrative penalties plus back taxes. State Comptroller penalties for unregistered operation include interest and potential criminal charges for willful evasion.
See how Lubbock's registration rules rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.