Bill Text: TX HJR145 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Proposing a constitutional amendment providing honesty in state taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-05-02 - Left pending in committee [HJR145 Detail]
Download: Texas-2011-HJR145-Introduced.html
82R3125 JE-D | ||
By: Raymond | H.J.R. No. 145 |
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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 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) 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," "surcharge," "assessment," or "penalty." | ||
SECTION 2. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 8, 2011. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment providing honesty in | ||
state taxation." |