Bill Text: TX HJR36 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Proposing a constitutional amendment providing honesty in state taxation.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2020-11-24 - Filed [HJR36 Detail]

Download: Texas-2021-HJR36-Introduced.html
  87R588 SRA-D
 
  By: Raymond H.J.R. No. 36
 
 
 
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 2, 2021, 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, 2024, 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, 2024, 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 2, 2021.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment providing honesty in
  state taxation."
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