{"data":{"id":"us-tx/tex.-local-government-code-334.087","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.087","heading":"EFFECTIVE DATE OF TAX.","body":"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.\nAdded by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES","SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 334. SPORTS AND COMMUNITY VENUES","SUBCHAPTER D. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm#334.087","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"693d63f196f21c393bf380464a4e5cef48dde750fecfc6b6b3958f7fd5fd706c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.086","next":"us-tx/tex.-local-government-code-334.088"},"notice":"GroundRules: Original legal text. Not legal advice."}