| 1 | 1 | | By: Patrick, Carona, Birdwell S.J.R. No. 12 |
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| 2 | 2 | | (In the Senate - Filed December 2, 2010; February 2, 2011, |
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| 3 | 3 | | read first time and referred to Committee on Finance; |
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| 4 | 4 | | April 5, 2011, reported favorably by the following vote: Yeas 9, |
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| 5 | 5 | | Nays 4; April 5, 2011, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | SENATE JOINT RESOLUTION |
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| 9 | 9 | | proposing a constitutional amendment requiring certain tax bills to |
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| 10 | 10 | | be approved by two-thirds of all the members elected to each house |
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| 11 | 11 | | of the legislature. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 14 | 14 | | adding Section 25 to read as follows: |
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| 15 | 15 | | Sec. 25. (a) An affirmative record vote of two-thirds of |
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| 16 | 16 | | all the members elected to each house of the legislature on final |
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| 17 | 17 | | consideration in each house is required for passage of a bill that: |
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| 18 | 18 | | (1) imposes a new state tax; or |
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| 19 | 19 | | (2) increases the rate of an existing state tax above |
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| 20 | 20 | | the rate in effect on the date the bill was filed. |
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| 21 | 21 | | (b) This section does not apply to a bill that amends: |
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| 22 | 22 | | (1) the manner in which a state tax is computed; |
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| 23 | 23 | | (2) the manner in which a state tax is administered or |
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| 24 | 24 | | enforced; or |
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| 25 | 25 | | (3) the applicability of a state tax. |
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| 26 | 26 | | (c) In this section, "state tax" does not include: |
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| 27 | 27 | | (1) a tax or other levy imposed by a political |
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| 28 | 28 | | subdivision of this state; |
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| 29 | 29 | | (2) a fine, penalty, or interest charge; |
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| 30 | 30 | | (3) a charge for a specific service, property, or |
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| 31 | 31 | | other item in an amount that reasonably relates to the value of the |
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| 32 | 32 | | service, property, or item; or |
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| 33 | 33 | | (4) a fee, including a filing fee, license or |
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| 34 | 34 | | registration fee, or application fee. |
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| 35 | 35 | | SECTION 2. This proposed constitutional amendment shall be |
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| 36 | 36 | | submitted to the voters at an election to be held November 8, 2011. |
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| 37 | 37 | | The ballot shall be printed to permit voting for or against the |
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| 38 | 38 | | proposition: "The constitutional amendment requiring a bill that |
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| 39 | 39 | | imposes or increases the rate of a state tax to be approved by |
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| 40 | 40 | | two-thirds of all the members elected to each house of the |
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| 41 | 41 | | legislature." |
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| 42 | 42 | | * * * * * |
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