{"data":{"id":"us-tx/tex.-local-government-code-334.112","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.112","heading":"EFFECTIVE DATE AND ENDING DATE OF TAX.","body":"(a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order imposing the tax or changing the rate.\n(b) A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under Section 334.043 before the first anniversary of the date the tax is imposed. The municipality or county may not impose the tax after those bonds or other obligations are paid in full.\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 E. SHORT-TERM MOTOR VEHICLE RENTAL TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm#334.112","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"53956e5c4e3f2a2df54fb6b27bac0965fb66305159422aad7e3ef2ce63765508","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.111","next":"us-tx/tex.-local-government-code-334.113"},"notice":"GroundRules: Original legal text. Not legal advice."}