Combs v. City of Webster

OPINION

G. ALAN WALDROP, Justice.

This suit involves the allocation of local sales tax revenue by the Texas Comptroller of Public Accounts. The Comptroller is responsible for collecting local sales tax from retailers, and then distributing the revenue to the appropriate local taxing jurisdictions. Appellees are numerous local taxing jurisdictions that had originally received allocations of local sales tax revenue attributable to certain furniture retailers’ sales, based on the locations of the retail stores in which the sales occurred. Beginning in 2006, the Comptroller notified appellees that…