A district's sales and use tax takes effect on the first day of the second calendar quarter beginning after the election approving the tax.
Tex. Transp. Code § 174.354
EFFECTIVE DATE OF TAX
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.