{"data":{"id":"us-tx/tex.-local-government-code-377.106","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 377.106","heading":"EFFECTIVE DATE OF TAX.","body":"Except as provided by Section 377.107, 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.\nAdded by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE A. MUNICIPAL PLANNING AND DEVELOPMENT","CHAPTER 377. MUNICIPAL DEVELOPMENT DISTRICTS","SUBCHAPTER E. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.377.htm#377.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"b64e6ca2328709e5baedc6ef904eb4d3ee96d18eab146b7998ce63c1d0818346","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-377.105","next":"us-tx/tex.-local-government-code-377.107"},"notice":"GroundRules: Original legal text. Not legal advice."}