Tex. Loc. Gov't Code § 377.106
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Loc. Gov't. Code § 377.106