Bill Text: TX HJR52 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Proposing a constitutional amendment providing honesty in state taxation.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2015-02-26 - Referred to Ways & Means [HJR52 Detail]
Download: Texas-2015-HJR52-Introduced.html
| 84R2942 GRM-D | ||
| By: Raymond | H.J.R. No. 52 | |
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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 3, 2015, the legislature may not enact a | ||
| general law that imposes a state tax, including a state regulatory | ||
| tax, or amends the provisions relating to a state tax, including a | ||
| state 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, 2018, 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, 2018, 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 3, 2015. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment providing honesty in | ||
| state taxation." | ||
