Sec. 334.087. EFFECTIVE DATE OF TAX. The adoption of the tax or the change of the tax rate takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date on which the comptroller receives a notice of the results of the election adopting or increasing the tax or of the ordinance or order decreasing the tax.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Chapter 334 - Sports and Community Venues
Subchapter D. Sales and Use Tax
Section 334.081. Sales and Use Tax
Section 334.082. Tax Code Applicable
Section 334.084. Rate Increase
Section 334.085. Imposition in Municipality or County With Other Taxing Authority
Section 334.0855. Imposition in Certain Municipalities and Counties
Section 334.086. Imposition of Tax
Section 334.087. Effective Date of Tax