Cotton is the week. It is not every row on the file.
You searched Lubbock because a gin settlement and a canyon receipt were filed at one rate. Lubbock is 8.25% with a 1.5% city tax, a 0.5% county tax, and no transit. Ransom Canyon is 7.25% with a 0.5% city tax. Levelland, in Hockley County, is a 2% city tax and no county tax. There is no Lubbock office to drop papers at.
The Lubbock County entry says cotton became the dominant crop, that sorghum fed a feedlot trade, and that water from the Ogallala Aquifer irrigated cotton, sorghum, and other grains. It also calls Lubbock a wholesale and retail center for a wide stretch of West Texas. The city entry says the legislature authorized Texas Technological College in 1923 and that the school was located in Lubbock. Levelland is the Hockley County seat. That county entry names petroleum processing, oilfield equipment, vegetable-oil processing, and cattle feeding. Post is the Garza seat, Tahoka the Lynn seat, Crosbyton the Crosby seat, and Morton the Cochran seat. This page does not invent an industry for those four beyond the seats and the rates below. Lubbock County is central. Cochran County, Crosby County, Garza County, Hockley County, and Lynn County are outlying.
No transit authority is on these rows. Lubbock is city tax 1.5% and county tax 0.5%, combined 8.25%. Wolfforth and Slaton match that Lubbock County mix. Ransom Canyon is city tax 0.5% and county tax 0.5%, combined 7.25%. Levelland in Hockley County is city tax 2%, county tax 0, combined 8.25%. The cap can show up for two different reasons. A cotton deposit does not tell you which reason.
Campus money and gin money can share a week in the city. They still use the Lubbock row only when the slip says Lubbock.
Counties: Lubbock (central); Cochran (outlying); Crosby (outlying); Garza (outlying); Hockley (outlying); Lynn (outlying).
Six appraisal districts. Business personal property renditions are due April 15 in the county where the property sits. A module yard in Lubbock and equipment in Levelland are two renditions even when both receipts show 8.25%.
State sales tax is 6.25%. Lubbock in Lubbock County is city tax 1.5%, county tax 0.5%, no transit, combined 8.25%. Wolfforth and Slaton match. Ransom Canyon is city tax 0.5%, county tax 0.5%, no transit, combined 7.25%. Levelland in Hockley County is city tax 2%, county tax 0, no transit, combined 8.25%.
The franchise report is due May 15. Texas has no state income tax. The combined cap is 8.25%. The permit sets the sales-tax calendar.
Say Lubbock in a gin office and people picture cotton. The county page is the source for that picture: cotton as the main crop, sorghum tied to feedlots, Ogallala water on the fields, and a wholesale counter for West Texas. Texas Technological College, authorized in 1923 and placed here, is a second calendar. A bookstore week and a gin week are not one entry. Ransom Canyon is the receipt that breaks the habit of using the cap. Its city tax is half a point, not a point and a half, and the total is 7.25%.
Bring the settlement, the city tickets, and the return. The warehouse does not get revalued. The opening question is whether a 1.5% city tax was put on a Ransom Canyon sale, or a Levelland sale at a 2% city tax was filed as if it were Lubbock. Wolfforth and Slaton really do match Lubbock. Levelland matches only the 8.25% headline. Hockley County tax on that row is zero.
That note arrives in time for you to correct the open filing yourself. The franchise report follows the split. It does not stand in for it. You stay on the South Plains. There is no local desk to visit. Cotton still in the module is not cotton sold. Post, Tahoka, Crosbyton, and Morton are seats of outlying counties. Do not file those towns as Lubbock just because the gin is in the city. A campus sale uses the Lubbock row only when the slip names Lubbock. The file has no separate campus rate.
A trade other than cotton, a feedlot, or a campus counter starts on the industry list.
Book a time and send the settlement beside the return.
Book a time for a free look at the file
Sources:
Handbook of Texas: Lubbock County
Handbook of Texas: Hockley County
County membership is the OMB 2023 delineation supplied for this project. City rates are the July 2026 Texas Comptroller city-rate file. Cochran, Crosby, Garza, and Lynn are named as outlying, with seats from the county file. Their handbook economies are not used on this page.