88(4) HJR 6 - Introduced version - Bill Text
  |
  |
 
|
A JOINT RESOLUTION
|
 
|
proposing a constitutional amendment providing honesty in state |
 
|
taxation. |
 
|
             BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
 
|
             SECTION  1.    Article VIII, Texas Constitution, is amended by |
 
|
adding Section 2-a to read as follows: |
 
|
             Sec.  2-a.    (a) A "regulatory tax" is a fee, levy, surcharge, |
 
|
assessment, fine, penalty, or other charge of any kind imposed by |
 
|
this state, regardless of the date the law imposing the charge was |
 
|
enacted or whether the revenue from the charge is dedicated for a |
 
|
primary purpose other than to raise revenue for general purposes, |
 
|
including: |
 
|
                         (1)    a charge imposed for a specific benefit conferred |
 
|
or privilege granted directly to the taxpayer that is not provided |
 
|
to a person who did not pay the charge and that does not exceed the |
 
|
reasonable cost to this state of conferring the benefit or granting |
 
|
the privilege; |
 
|
                         (2)    a charge imposed for a specific state service or |
 
|
product provided directly to the taxpayer that is not provided to a |
 
|
person who did not pay the charge and that does not exceed the |
 
|
reasonable cost to this state of providing the service or product; |
 
|
                         (3)    a charge imposed for the reasonable regulatory |
 
|
cost to this state related to the issuance of a license or permit, |
 
|
the performance of an investigation, inspection, or audit, or the |
 
|
enforcement of a state law or order; |
 
|
                         (4)    a charge imposed for the purchase, rental, lease, |
 
|
or other use of state property; and |
 
|
                         (5)    a fine, penalty, or other monetary charge imposed |
 
|
by this state for or in connection with a violation of a state law or |
 
|
order. |
 
|
             (b)    The intent of this section is to protect the taxpayers |
 
|
of this state from hidden tax increases by appropriately |
 
|
identifying state-imposed charges as state taxes. |
 
|
             (c)    After November 5, 2024, the legislature may not enact a |
 
|
general law that imposes a state tax, including a regulatory tax, or |
 
|
amends the provisions relating to a state tax, including a |
 
|
regulatory tax, if the enacted or amended provisions relating to |
 
|
the tax identify the tax as another type of charge such as a "fee," |
 
|
"levy," "surcharge," "assessment," "fine," or "penalty." |
 
|
             (d)    Not later than January 1, 2028, the legislature shall |
 
|
revise every reference in state statute to a fee, levy, surcharge, |
 
|
assessment, fine, penalty, or other charge of any kind imposed by |
 
|
this state for a primary purpose other than to raise revenue for |
 
|
general purposes to refer to the charge as a "regulatory tax." |
 
|
Beginning January 1, 2028, a regulatory tax identified in statute |
 
|
as another type of charge such as a "fee," "levy," "surcharge," |
 
|
"assessment," "fine," or "penalty" is void and may not be |
 
|
collected. |
 
|
             SECTION  2.    This proposed constitutional amendment shall be |
 
|
submitted to the voters at an election to be held November 5, 2024. |
 
|
The ballot shall be printed to permit voting for or against the |
 
|
proposition: "The constitutional amendment providing honesty in |
 
|
state taxation." |