Section 204.005 - Establishment of Major Group Contribution Rate(a) For each calendar year, the commission shall establish by industry an average contribution rate for each major group.(b) The commission shall determine the year's contribution rate for an industry by averaging the contribution rates paid by employers in that industry during the preceding year ending on September 30, as shown by the employment records maintained by the commission. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.