Bill Text: TX HB2402 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to a prohibition on additional state and local taxes, assessments, and fees on ammunition, firearms, and firearm supplies.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2021-03-16 - Referred to Ways & Means [HB2402 Detail]

Download: Texas-2021-HB2402-Introduced.html
  87R6856 CJC-D
 
  By: Price H.B. No. 2402
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a prohibition on additional state and local taxes,
  assessments, and fees on ammunition, firearms, and firearm
  supplies.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 101, Tax Code, is amended by adding
  Section 101.010 to read as follows:
         Sec. 101.010.  LIMITATION: TAXES IMPOSED ON AMMUNITION,
  FIREARMS, AND FIREARM SUPPLIES. (a) In this section:
               (1)  "Ammunition" has the meaning assigned by Section
  229.001, Local Government Code.
               (2)  "Firearm supplies" means items specifically
  designed or adapted to:
                     (A)  carry, clean, holster, or store a firearm; or
                     (B)  be affixed to a firearm to improve the
  functioning or capabilities of the firearm.
         (b)  Notwithstanding any other law, the state may not impose
  a tax on a sale of or an authorization to obtain or possess
  ammunition, firearms, or firearm supplies other than a tax
  specifically authorized by state law in effect on January 1, 2020.
         SECTION 2.  Chapter 301, Tax Code, is amended by adding
  Section 301.005 to read as follows:
         Sec. 301.005.  LIMITATION: TAXES, ASSESSMENTS, FEES, AND
  OTHER CHARGES IMPOSED ON AMMUNITION, FIREARMS, AND FIREARM
  SUPPLIES. (a) In this section:
               (1)  "Ammunition" and "firearm supplies" have the
  meanings assigned by Section 101.010.
               (2)  "Local government" means a municipality, county,
  or other political subdivision of this state.
         (b)  Notwithstanding any other law, a local government may
  not impose a tax, assessment, fee, or other charge, including an
  application, license, or registration fee, on a sale of or an
  authorization to obtain or possess ammunition, firearms, or firearm
  supplies other than a tax, assessment, fee, or other charge
  specifically authorized by state law in effect on January 1, 2020.
         SECTION 3.  An order, ordinance, or resolution adopted on or
  after January 1, 2020, and before the effective date of this Act by
  the governing body of a political subdivision of this state
  imposing a tax, assessment, fee, or other charge on a sale of or an
  authorization to obtain or possess ammunition, firearms, or firearm
  supplies that would be prohibited under Section 301.005, Tax Code,
  as added by this Act, is void on the effective date of this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2021.
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