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City of Lubbock, TX
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2024-01-23
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Title I: General Ordinances
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Chapter 18 Taxation
Ch AO
Adopting Ordinance
Charter
Ch CHA
Charter
Ch CCT
Charter Comparative Table
Title I: General Ordinances
Ch 1
General Provisions
Ch 2
Administration and Personnel
Ch 3
(Reserved)
Ch 4
Animals
Ch 5
(Reserved)
Ch 6
Aviation and Airports
Ch 7
(Reserved)
Ch 8
Businesses and Amusements
Ch 9
(Reserved)
Ch 10
Fire Prevention
Ch 11
(Reserved)
Ch 12
Health and Sanitation
Ch 13
(Reserved)
Ch 14
Offenses and Additional Provisions
Ch 15
(Reserved)
Ch 16
Parks and Other Public Places
Ch 17
(Reserved)
Ch 18
Taxation
Ch 18 Art 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.
Ch 18 Art 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.
Ch 18 Art 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.
Ch 18 Art 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.
Ch 19
(Reserved)
Ch 20
Traffic
Ch 21
(Reserved)
Ch 22
Utilities
Ch 23
(Reserved)
Ch 24
Vehicles for Hire
Ch 25
(Reserved)
Ch 26
(Reserved)
Ch 27
(Reserved)
Title II: Buildings; Development; Property Maintenance
Ch 28
Building Regulations
Ch 29
(Reserved)
Ch 30
Lakes, Waterways and Floodplains
Ch 31
(Reserved)
Ch 32
(Reserved)
Ch 33
(Reserved)
Ch 34
Property Maintenance
Ch 35
(Reserved)
Ch 36
Streets, Sidewalks and Other Public Ways
Ch 37
Infrastructure Construction
Ch 38
(Reserved)
Ch 39
(Reserved)
Ch 40
Zoning
Ch 41
Impact Fees
Appendix
Apx A
Editor's Notes
Apx B
1959 Code Comparative Table
Apx C
1983 Code Comparative Table
Apx D
Ordinance Disposition Table
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Chapter 18
Taxation
ARTICLE 18.01
GENERAL PROVISIONS
chevron_right
§ 18.01.001
Definitions.
chevron_right
§ 18.01.002
Tax liens–Created; period of existence; priority.
chevron_right
§ 18.01.003
Same–Taxes need not be assessed.
chevron_right
§ 18.01.004
Delinquency–Penalties and interest.
chevron_right
§ 18.01.005
Cancellation of taxes assessed against city property.
chevron_right
§ 18.01.006
Certificate fee.
chevron_right
§ 18.01.007
Imposition of sales and use tax on gas and electricity.
chevron_right
§ 18.01.008
Gross receipts tax imposed on bingo games.
chevron_right
§ 18.01.009
Exemption for organizations engaged primarily in performing charitable functions.
chevron_right
§ 18.01.010
Retention of certain municipal sales taxes.
chevron_right
ARTICLE 18.02
RESIDENCE HOMESTEAD EXEMPTIONS
chevron_right
§ 18.02.001
Persons age sixty-five or older.
chevron_right
§ 18.02.002
Disabled persons.
chevron_right
§ 18.02.003
Limitation of tax increase for disabled persons and persons age sixty-five or older.
chevron_right
ARTICLE 18.03
HOTEL OCCUPANCY TAX
chevron_right
§ 18.03.001
Levy; rate; use.
chevron_right
§ 18.03.002
Collections.
chevron_right
§ 18.03.003
Reports.
chevron_right
§ 18.03.004
Rules and regulations.
chevron_right
§ 18.03.005
Penalties; disclosure of information; examination of records.
chevron_right
ARTICLE 18.04
TAX INCENTIVES FOR HISTORICAL PRESERVATION
chevron_right
§ 18.04.001
Purpose.
chevron_right
§ 18.04.002
Eligibility.
chevron_right
§ 18.04.003
Partial property tax exemption for substantial rehabilitation of certain properties zoned design historic.
chevron_right
§ 18.04.004
Verification process.
chevron_right
§ 18.04.005
Transferability of tax benefits.
chevron_right
§ 18.04.006
Recapture of taxes.
chevron_right