STR hosts owe the City of Lubbock a 7% local hotel occupancy tax each month, on top of the state's 6% hotel tax. Lubbock County also collects its own HOT. Stays of 30-plus consecutive days are exempt as permanent-resident (long-term) rentals.
The City of Lubbock levies local hotel occupancy tax of seven percent (7%) monthly on STR revenue, separate from state tax that platforms like Airbnb remit. Texas caps municipal HOT at seven percent (Tax Code 351.003). The state adds a 6% hotel occupancy tax under Tax Code 156.052 on any room costing $15 or more per day. Lubbock County separately requires HOT payment via its own form even without formal registration. Rentals of at least 30 consecutive days qualify as permanent-resident stays and are not taxed. The $100 city registration fee is waived through January 30, 2026.
Nonpayment is a Class "C" misdemeanor, up to $2,000 per day; penalties and interest accrue on the unpaid HOT.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Composting is unrestricted in Lubbock County, which cannot zone private yards. Texas Property Code Section 202.007 bars a homeowners association from prohibi...
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Lubbock County has no rule on artificial turf, and it cannot zone private yards. The City of Lubbock does not ban synthetic lawns; HOAs may set appearance st...
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Lubbock County sets no landscaping-plant rules. Statewide, Texas Property Code Section 202.007 stops a homeowners association from banning drought-resistant ...
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Rainwater harvesting is legal statewide in Texas, and Lubbock County adds no restriction. State law bars a homeowners association from prohibiting rain barre...
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Semi-arid Lubbock sits over the depleting Ogallala Aquifer, so the City of Lubbock enforces mandatory two-day-per-week lawn watering by address, with no wate...
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In unincorporated Lubbock County, tall weeds are a public nuisance under Texas Health & Safety Code Ch. 343 when within 300 feet of a residence or business. ...
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