| |
| |
|
|
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, 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." |