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.
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)