(a) A sales and use tax implemented under this subchapter takes effect on the first day of the second calendar quarter that begins after the date the comptroller receives a copy of the order required to be sent under Section 370.364(c).
(b) An increase or decrease in the rate of a sales and use tax implemented under this subchapter takes effect on:
(1) the first day of the first calendar quarter that begins after the date the comptroller receives the notice provided under Section 370.364(c); or
(2) the first day of the second calendar quarter that begins after the date the comptroller receives the notice, if within 10 days after the date of receipt of the notice the comptroller gives written notice to the board that the comptroller requires more time to implement tax collection and reporting procedures.