Bill Text: TX HJR22 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Proposing a constitutional amendment providing honesty in state taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-03-20 - Referred to Ways & Means [HJR22 Detail]
Download: Texas-2017-HJR22-Introduced.html
| 85R1874 GRM-D | ||
| By: Raymond | H.J.R. No. 22 | |
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| 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, penalty, or other charge of any kind imposed by this | ||
| state, regardless of the date on which the law imposing the charge | ||
| was enacted or whether the revenue from the fee 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 7, 2017, 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 tax is identified as another type of charge | ||
| such as a "fee," "levy," "surcharge," "assessment," or "penalty." | ||
| (d) Not later than January 1, 2020, the legislature shall | ||
| revise every reference in state statute to a fee, levy, surcharge, | ||
| assessment, 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." On or after | ||
| January 1, 2020, a regulatory tax identified in statute as another | ||
| type of charge such as a "fee," "levy," "surcharge," "assessment," | ||
| 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 7, 2017. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment providing honesty in | ||
| state taxation." | ||
