Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE C. LOCAL SALES AND USE TAXES · CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
Texas Codes

Tex. Tax Code § 321.301 (2026)

Comptroller To Collect And Administer Taxes

✓ current as of May 2026
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Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2009–2021 · leading case: Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010). · cites it 10× “See Tex. Tax Code Ann. §§ 321.301 , 322.201 (West 2008).”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). · cites it 5× “See Tex. Tax Code Ann. §§ 321.301 , 322.201 (West 2008).”
Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). · cites it 4× “See Tex. Tax Code Ann. §§ 321.301 , 322.201 (West 2008).”
Am. United Life Ins. Co. v. Indiana Dep't of State Revenue, 84 N.E.3d 1244 (Ind. T.C. 2017). “Tex. Tax Code Ann. § 321.301 (West 2012), See also Tex.”
City of League City, Texas v. Jimmy Changas Inc. (Tex. App. 2021). “See TEX. TAX CODE ANN. § 321.301. 5 For example, both garbage removal and the operation of amusements are taxable, though the former is a governmental function and the latter is a proprietary function.”
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