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COMBS v. CITY OF WEBSTER

No. 03-08-00291-CV.

311 S.W.3d 85 (2009)

Susan COMBS, in her Official Capacity as Comptroller of Public Accounts for the State of Texas, Appellant, v. CITY OF WEBSTER, Webster Economic Development Corporation, City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton County Transportation Authority, and Fort Worth Transportation Authority, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled April 16, 2010.

Attorney(s) appearing for the Case

Kristofer S. Monson, Assistant Solicitor General, Natalie A. Maloney, Assistant Attorney General, Austin, TX, for Appellant.

David M. Feldman, Jonathan G. Brush, Feldman, Rogers, Morris & Grover, L.L.P., David H. Gregg Jr., Gregg & Gregg, P.C., Houston, TX, Raymond Bonilla Jr., Doug W. Ray, Ray, Wood, & Bonilla, Austin, TX, for Appellees.

Before Justices PATTERSON, PEMBERTON and WALDROP.

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...

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