82R10244 KLA-D
By: Rodriguez H.J.R. No. 15
A JOINT RESOLUTION
proposing a constitutional amendment increasing the rates of taxes
imposed on gasoline and diesel fuel, adjusting those rates annually
for inflation, and dedicating certain revenue from those taxes to
the design, construction, and maintenance of public roadways.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 7-a, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 7-a. (a) Except as provided by Subsection (b) of this
section and subject [Subject] to legislative appropriation,
allocation and direction, all net revenues remaining after payment
of all refunds allowed by law and expenses of collection derived
from motor vehicle registration fees, and all taxes, except gross
production and ad valorem taxes, on motor fuels and lubricants used
to propel motor vehicles over public roadways, shall be used for the
sole purpose of acquiring rights-of-way, constructing,
maintaining, and policing such public roadways, and for the
administration of such laws as may be prescribed by the Legislature
pertaining to the supervision of traffic and safety on such roads;
and for the payment of the principal and interest on county and road
district bonds or warrants voted or issued prior to January 2, 1939,
and declared eligible prior to January 2, 1945, for payment out of
the County and Road District Highway Fund under existing law;
provided, however, that one-fourth (1/4) of such net revenue from
the motor fuel tax shall be allocated to the Available School Fund;
and, provided, however, that the net revenue derived by counties
from motor vehicle registration fees shall never be less than the
maximum amounts allowed to be retained by each County and the
percentage allowed to be retained by each County under the laws in
effect on January 1, 1945. Nothing contained herein shall be
construed as authorizing the pledging of the State's credit for any
purpose.
(b) The net revenue from the portions of the rates of the
taxes imposed on gasoline and diesel fuel used to propel motor
vehicles over public roadways that exceed the rates of those taxes
in effect on January 1, 2011, shall be used for the sole purpose of
designing, constructing, and maintaining public roadways.
SECTION 2. Article VIII, Texas Constitution, is amended by
adding Section 7-c to read as follows:
Sec. 7-c. (a) Except as provided by Subsection (b) of this
section, the state shall impose the taxes authorized by Chapter
162, Tax Code, or its successor, on gasoline and diesel fuel at the
rate of 30 cents for each net gallon or fractional part on which the
taxes are imposed.
(b) Beginning August 1, 2020, and not later than August 1 of
each subsequent year, the comptroller shall revise the rates of the
taxes authorized by Chapter 162, Tax Code, or its successor, on
gasoline and diesel fuel in effect on August 1 by applying a
percentage change to the rates equal to the percentage representing
the most recent annual change in the consumer price index for all
urban consumers for all items and for all regions of the United
States combined, as determined by the United States Department of
Labor, Bureau of Labor Statistics. If that index is discontinued or
superseded, the comptroller shall use a similar index selected or
calculated by the comptroller. A revised tax rate takes effect on
the following September 1.
(c) Notwithstanding Subsection (a) of this section, the
legislature by general law may raise the rate of the tax to a rate
higher than the rate prescribed by that subsection or modify or
repeal the tax.
(d) Notwithstanding Subsection (a) of this section, but
subject to Subsection (c) of this section, the state shall impose
the taxes authorized by Chapter 162, Tax Code, or its successor, on
gasoline and diesel fuel at the following rates for each net gallon
or fractional part on which taxes are imposed:
(1) beginning January 1, 2012, 22 cents;
(2) beginning September 1, 2013, 24 cents;
(3) beginning September 1, 2015, 26 cents; and
(4) beginning September 1, 2017, 28 cents.
(e) This subsection and Subsection (d) of this section
expire September 1, 2019.
SECTION 3. 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 increasing the rates of
taxes imposed on gasoline and diesel fuel, adjusting those rates
annually for inflation, and dedicating certain revenue from those
taxes to the design, construction, and maintenance of public
roadways."