(a) An authority's sales and use tax 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 457.053(h).
(b) An increase or decrease in the rate of an authority's sales and use tax 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 457.303(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 presiding officer of the board that the comptroller requires more time to implement tax collection and reporting procedures.