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City of Lubbock, TX chevron_right chevron_right Title I: General Ordinances chevron_right Chapter 18 Taxation

Chapter 18 Taxation

ARTICLE 18.01 GENERAL PROVISIONS

§ 18.01.001 Definitions.

§ 18.01.002 Tax liens–Created; period of existence; priority.

§ 18.01.003 Same–Taxes need not be assessed.

§ 18.01.004 Delinquency–Penalties and interest.

§ 18.01.005 Cancellation of taxes assessed against city property.

§ 18.01.006 Certificate fee.

§ 18.01.007 Imposition of sales and use tax on gas and electricity.

§ 18.01.008 Gross receipts tax imposed on bingo games.

§ 18.01.009 Exemption for organizations engaged primarily in performing charitable functions.

§ 18.01.010 Retention of certain municipal sales taxes.

ARTICLE 18.02 RESIDENCE HOMESTEAD EXEMPTIONS

§ 18.02.001 Persons age sixty-five or older.

§ 18.02.002 Disabled persons.

§ 18.02.003 Limitation of tax increase for disabled persons and persons age sixty-five or older.

ARTICLE 18.03 HOTEL OCCUPANCY TAX

§ 18.03.001 Levy; rate; use.

§ 18.03.002 Collections.

§ 18.03.003 Reports.

§ 18.03.004 Rules and regulations.

§ 18.03.005 Penalties; disclosure of information; examination of records.

ARTICLE 18.04 TAX INCENTIVES FOR HISTORICAL PRESERVATION

§ 18.04.001 Purpose.

§ 18.04.002 Eligibility.

§ 18.04.003 Partial property tax exemption for substantial rehabilitation of certain properties zoned design historic.

§ 18.04.004 Verification process.

§ 18.04.005 Transferability of tax benefits.

§ 18.04.006 Recapture of taxes.

ARTICLE 18.05 QUALIFYING CHILD-CARE FACILITY PROPERTIES EXEMPTION

§ 18.05.001 Adopted.

§ 18.05.002 Exceptions and administration.

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