Tex. Local Gov't Code Section 377.106
Effective Date of Tax


Except as provided by Section 377.107 (Collection of Tax to Pay Bonds or Other Obligations), the adoption of the tax, the change of the tax rate, or the repeal of the tax 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, changing, or repealing the tax.
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.

Source: Section 377.106 — Effective Date of Tax, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­377.­htm#377.­106 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 377.106’s source at texas​.gov