The following words, terms, and phrases are, for the purpose of this chapter, except where the context clearly indicates a different meaning, defined as follows:
Consideration.
The cost of the room in a hotel only if the room is one ordinarily used for sleeping, and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
Eligible project costs.
Exterior improvements to the structure and to those interior elements determined by the urban design and historic preservation commission to be necessary to maintain the historic and structural integrity of the structure.
Historic landmark.
Any building, structure, site, area, or land of architectural, landscape architectural, historical, archeological, or cultural importance or value, as may be individually designated for preservation by the city council under article 40.03, division 28, of this code.
Hotel.
Any building or buildings, in which the public may, for a consideration, obtain sleeping accommodations. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodginghouse, inn, roominghouse, or bed and breakfast. The term does not include a hospital, sanitarium, or nursing home. The term does not include a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by the Texas Education Code, section 61.003, an institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution, or an oilfield portable unit, as defined by the Texas Tax Code, section 152.001.
Occupancy.
The use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant’s use, possession, or right to use or possession extends for a period of less than thirty (30) days.
Occupant.
Any person who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
Permanent resident.
This chapter does not impose a tax on a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
Person.
A natural person or persons, or a firm, company, partnership, association, or corporation, its successors, assigns, trustees, or receivers, including anyone to whom tasks and responsibilities in this chapter have been delegated.
Quarterly period.
The regular calendar quarters of the year, beginning with January.
Substantial rehabilitation.
Rehabilitation of a structure designated as a historic landmark at a cost that equals or exceeds the lesser of five thousand dollars ($5,000.00) or five (5) percent of the assessed value of the structure.
Tax collector.
The City of Lubbock, Lubbock Central Appraisal District or any other tax collector under contract with the city.
(1959 Code, sec. 30-7(a–h); Ordinance 5972, sec. 1, adopted 11/19/1970; 1983 Code, secs. 26-21, 26-32; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
A lien is hereby created on all property, personal and real, in favor of the city, for all taxes, ad valorem, occupation, or otherwise. Such lien shall exist from the first of January in each year until all the taxes are paid. Such lien shall be prior to all other claims and liens then existing as determined by federal and state law.
Case law annotation–The tax lien of the above section held valid, as securing taxes due by bankruptcy. In re Robertston, 20 F. Supp. 270 (DC Tex. 1936).
(Ordinance 506, sec. 1, adopted 8/10/1933; 1959 Code, sec. 30-1; 1983 Code, sec. 26-1; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
The lien for taxes created by the preceding section shall attach to all property of the taxpayer on the first of January, and that subsequently acquired, whether assessed or not.
Case law annotation–The part of the above section giving a tax lien on property acquired after January 1, “whether assessed or not” must be construed to extend only for taxes accrued or assessed against same. City of Lubbock v. South Plains Hardware Co., 111 S.W. 2d 343 (Ct. Civ. App. 1937).
(Ordinance 506, sec. 2, adopted 8/10/1933; 1959 Code, sec. 30-2; 1983 Code, sec. 26-2; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
If any person fails to pay all of the city taxes imposed by law on his or her property on or before the thirty-first day of January of the year succeeding the year for which assessment is made, penalties will attach and interest will accrue in accordance with Texas Tax Code, section 33.01.
(Ordinance 1329, secs. 1–2, adopted 1/22/1953; 1959 Code, secs. 30-3–30-4; 1983 Code, sec. 26-3–26-4; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
When the tax collector has received proof and finds that tax assessments have been erroneously made against exempt tracts of land owned by the city, the tax collector is hereby authorized to cancel all such city taxes assessed against such property during the time the land was owned or otherwise in lawful possession of the city.
(Ordinance 1341, sec. 1, adopted 2/12/1953; 1959 Code, sec. 30-5; 1983 Code, sec. 26-5; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
All collections made by the tax collector for tax certificates shall be paid into the city’s general fund. Such funds shall be used for purposes hereafter to be authorized by the city council.
(Ordinance 1451, sec. 1, adopted 9/10/1953; 1959 Code, sec. 30-6; 1983 Code, sec. 26-6; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
The city will impose the taxes authorized on the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of gas and electricity for residential use as determined by a majority vote of the city council and authorized by the Texas Tax Code, section 321.105.
(1959 Code, sec. 30-6.1; Ordinance 7841, sec. 1, adopted 4/12/1979; 1983 Code, sec. 26-7; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012; Ordinance 2016-O0044, sec. 1, adopted 4/14/2016)
There is hereby imposed a gross receipts tax of two (2) percent on the conduct of bingo games within the municipality. Such tax shall be effective January 1, 1984.
(1983 Code, sec. 26-10; Ordinance 8518, sec. 1, adopted 12/15/1983; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
(a) 
The city adopts the exemption provided by the Texas Tax Code, section 11.184, as amended.
(b) 
The exemption may be repealed by the city council at any time in the same manner as the original adoption of the exemption.
(1983 Code, sec. 26-12; Ordinance 2003-O0099, sec. 1, adopted 9/4/2003; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)
The city holds a sales and use tax permit issued by the state comptroller that imposes a sales and use tax, therefore, the city may retain the portion of the tax that the city collects and that constitutes the city’s own tax, as authorized by the Texas Tax Code, section 321.312. The city shall remit to the state comptroller all other applicable local sales and use taxes and the state sales and use tax.
(Ordinance 2016-O0044, sec. 2, adopted 4/14/2016)