(a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order imposing the tax or changing the rate.
(b) A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under § 334.043. The municipality or county may impose the tax only while those bonds or other obligations are outstanding and unpaid.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Texas Local Government Code 334.205