Bill Summary – FastDemocracy

      
            88S40213 SRA-D
         
		By: Raymond
            H.B. No. 91
         
               A BILL TO BE ENTITLED
            
               AN ACT
            
            relating to honesty in state taxation.
         
                   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
                   SECTION 1.  Subtitle A, Title 2, Tax Code, is amended by 
         
            adding Chapter 102 to read as follows:
         
            CHAPTER 102.  HONESTY IN STATE TAXATION
         
                   Sec. 102.0001.  LEGISLATIVE FINDINGS AND INTENT.  The 
         
            legislature finds that this state has hidden from taxpayers the 
         
            enactment and increase of state taxes by describing the taxes by 
         
            other names such as "fees," "levies," "surcharges," "assessments," 
         
            "fines," and "penalties." It is the intent of the legislature to 
         
            establish honesty in state taxation and appropriately identify 
         
            state taxes.
         
                   Sec. 102.0002.  DEFINITIONS.  In this chapter:
         
                         (1)  "Regulatory tax" means 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, including:
         
                               (A)  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;
         
                               (B)  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;
         
                               (C)  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;
         
                               (D)  a charge imposed for the purchase, rental, 
         
            lease, or other use of state property; and
         
                               (E)  a fine, penalty, or other monetary charge 
         
            imposed by this state for or in connection with a violation of a 
         
            state law or order.
         
                         (2)  "State agency" means:
         
                               (A)  a board, commission, department, or other 
         
            agency in the executive branch of state government that is created 
         
            by the constitution or a statute of this state, including an 
         
            institution of higher education as defined by Section 61.003, 
         
            Education Code, other than a public junior college, as defined by 
         
            that section;
         
                               (B)  the legislature or a legislative agency; or
         
                               (C)  the supreme court, the court of criminal 
         
            appeals, a court of appeals, or a state judicial agency.
         
                   Sec. 102.0003.  USE OF HONEST STATE TAXATION TERMINOLOGY 
         
            REQUIRED IN LEGISLATION.  The legislature and the Texas Legislative 
         
            Council are directed to:
         
                         (1)  not identify a state tax, including a regulatory 
         
            tax, as another type of state charge such as a "fee," "levy," 
         
            "surcharge," "assessment," "fine," or "penalty" in any new statute 
         
            or resolution; and
         
                         (2)  change a reference to a state charge that is not 
         
            correctly identified as a state tax in the course of otherwise 
         
            amending the state law containing the reference.
         
                   Sec. 102.0004.  USE OF HONEST STATE TAXATION TERMINOLOGY 
         
            REQUIRED IN STATE RULES, MATERIALS, PUBLICATIONS, AND ELECTRONIC 
         
            MEDIA.  A state agency:
         
                         (1)  may not identify a state tax, including a 
         
            regulatory tax, as another type of state charge such as a "fee," 
         
            "levy," "surcharge," "assessment," "fine," or "penalty" when 
         
            proposing or adopting the agency's rules, reference materials, 
         
            publications, and electronic media; and
         
                         (2)  shall change a reference to a state charge that is 
         
            not correctly identified as a state tax when amending the agency's 
         
            rules, reference materials, publications, and electronic media.
         
                   SECTION 2.  Chapter 325, Government Code, is amended by 
         
            adding Section 325.0128 to read as follows:
         
                   Sec. 325.0128.  REVIEW OF STATE AGENCIES FOR HONEST STATE 
         
            Statutes affected: 
Introduced:  ()



	A BILL TO BE ENTITLED
	AN ACT
	relating to honesty in state taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subtitle A, Title 2, Tax Code, is amended by
	adding Chapter 102 to read as follows:
	CHAPTER 102. HONESTY IN STATE TAXATION
	Sec. 102.0001. LEGISLATIVE FINDINGS AND INTENT. The
	legislature finds that this state has hidden from taxpayers the
	enactment and increase of state taxes by describing the taxes by
	other names such as "fees," "levies," "surcharges," "assessments,"
	"fines," and "penalties." It is the intent of the legislature to
	establish honesty in state taxation and appropriately identify
	state taxes.
	Sec. 102.0002. DEFINITIONS. In this chapter:
	(1) "Regulatory tax" means 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, including:
	(A) 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;
	(B) 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;
	(C) 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;
	(D) a charge imposed for the purchase, rental,
	lease, or other use of state property; and
	(E) a fine, penalty, or other monetary charge
	imposed by this state for or in connection with a violation of a
	state law or order.
	(2) "State agency" means:
	(A) a board, commission, department, or other
	agency in the executive branch of state government that is created
	by the constitution or a statute of this state, including an
	institution of higher education as defined by Section 61.003,
	Education Code, other than a public junior college, as defined by
	that section;
	(B) the legislature or a legislative agency; or
	(C) the supreme court, the court of criminal
	appeals, a court of appeals, or a state judicial agency.
	Sec. 102.0003. USE OF HONEST STATE TAXATION TERMINOLOGY
	REQUIRED IN LEGISLATION. The legislature and the Texas Legislative
	Council are directed to:
	(1) not identify a state tax, including a regulatory
	tax, as another type of state charge such as a "fee," "levy,"
	"surcharge," "assessment," "fine," or "penalty" in any new statute
	or resolution; and
	(2) change a reference to a state charge that is not
	correctly identified as a state tax in the course of otherwise
	amending the state law containing the reference.
	Sec. 102.0004. USE OF HONEST STATE TAXATION TERMINOLOGY
	REQUIRED IN STATE RULES, MATERIALS, PUBLICATIONS, AND ELECTRONIC
	MEDIA. A state agency:
	(1) may not identify a state tax, including a
	regulatory tax, as another type of state charge such as a "fee,"
	"levy," "surcharge," "assessment," "fine," or "penalty" when
	proposing or adopting the agency's rules, reference materials,
	publications, and electronic media; and
	(2) shall change a reference to a state charge that is
	not correctly identified as a state tax when amending the agency's
	rules, reference materials, publications, and electronic media.
	SECTION 2. Chapter 325, Government Code, is amended by
	adding Section 325.0128 to read as follows:
	Sec. 325.0128. REVIEW OF STATE AGENCIES FOR HONEST STATE
Statutes affected: Introduced: ()