Tex. Tax Code § 323.312
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A county that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.
Tex. Tax Code § 323.312