| 1 | 1 | | 84R2942 GRM-D |
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| 2 | 2 | | By: Raymond H.J.R. No. 52 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment providing honesty in state |
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| 7 | 7 | | taxation. |
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| 8 | 8 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 10 | 10 | | adding Section 2-a to read as follows: |
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| 11 | 11 | | Sec. 2-a. (a) A "regulatory tax" is a fee, levy, surcharge, |
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| 12 | 12 | | assessment, penalty, or other charge of any kind imposed by this |
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| 13 | 13 | | state, regardless of the date on which the law imposing the charge |
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| 14 | 14 | | was enacted or whether the revenue from the fee is dedicated, for a |
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| 15 | 15 | | primary purpose other than to raise revenue for general purposes, |
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| 16 | 16 | | including: |
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| 17 | 17 | | (1) a charge imposed for a specific benefit conferred |
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| 18 | 18 | | or privilege granted directly to the taxpayer that is not provided |
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| 19 | 19 | | to a person who did not pay the charge and that does not exceed the |
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| 20 | 20 | | reasonable cost to this state of conferring the benefit or granting |
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| 21 | 21 | | the privilege; |
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| 22 | 22 | | (2) a charge imposed for a specific state service or |
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| 23 | 23 | | product provided directly to the taxpayer that is not provided to a |
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| 24 | 24 | | person who did not pay the charge and that does not exceed the |
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| 25 | 25 | | reasonable cost to this state of providing the service or product; |
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| 26 | 26 | | (3) a charge imposed for the reasonable regulatory |
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| 27 | 27 | | cost to this state related to the issuance of a license or permit, |
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| 28 | 28 | | the performance of an investigation, inspection, or audit, or the |
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| 29 | 29 | | enforcement of a state law or order; |
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| 30 | 30 | | (4) a charge imposed for the purchase, rental, lease, |
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| 31 | 31 | | or other use of state property; and |
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| 32 | 32 | | (5) a fine, penalty, or other monetary charge imposed |
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| 33 | 33 | | by this state for or in connection with a violation of a state law or |
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| 34 | 34 | | order. |
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| 35 | 35 | | (b) The intent of this section is to protect the taxpayers |
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| 36 | 36 | | of this state from hidden tax increases by appropriately |
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| 37 | 37 | | identifying state-imposed charges as state taxes. |
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| 38 | 38 | | (c) After November 3, 2015, the legislature may not enact a |
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| 39 | 39 | | general law that imposes a state tax, including a state regulatory |
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| 40 | 40 | | tax, or amends the provisions relating to a state tax, including a |
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| 41 | 41 | | state regulatory tax, if the tax is identified as another type of |
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| 42 | 42 | | charge such as a "fee," "levy," "surcharge," "assessment," or |
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| 43 | 43 | | "penalty." |
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| 44 | 44 | | (d) Not later than January 1, 2018, the legislature shall |
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| 45 | 45 | | revise every reference in state statute to a fee, levy, surcharge, |
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| 46 | 46 | | assessment, penalty, or other charge of any kind imposed by this |
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| 47 | 47 | | state for a primary purpose other than to raise revenue for general |
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| 48 | 48 | | purposes to refer to the charge as a "regulatory tax." On or after |
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| 49 | 49 | | January 1, 2018, a regulatory tax identified in statute as another |
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| 50 | 50 | | type of charge such as a "fee," "levy," "surcharge," "assessment," |
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| 51 | 51 | | or "penalty" is void and may not be collected. |
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| 52 | 52 | | SECTION 2. This proposed constitutional amendment shall be |
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| 53 | 53 | | submitted to the voters at an election to be held November 3, 2015. |
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| 54 | 54 | | The ballot shall be printed to permit voting for or against the |
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| 55 | 55 | | proposition: "The constitutional amendment providing honesty in |
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| 56 | 56 | | state taxation." |
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