By: Huberty H.J.R. No. 3
A JOINT RESOLUTION
proposing a constitutional amendment to provide funding for the
cost of maintaining and operating the public school system and to
reduce school district ad valorem tax rates through an increase in
the state sales and use tax rate.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 27 to read as follows:
Sec. 27. (a) The state shall impose the sales and use tax
imposed on the sale, storage, use, or other consumption in this
state of taxable items under Chapter 151, Tax Code, or its
successor, at the rate of 6.26 percent. Notwithstanding this
subsection, the legislature by general law may raise the rate of the
tax or modify the application of or repeal the tax.
(b) Notwithstanding any other provision of this
constitution, the net revenue derived from the portion of the rate
of the sales and use tax that exceeds the rate in effect on January
1, 2019, but does not exceed the rate of 6.26 percent may be
appropriated only to increase the state's share of the cost for the
maintenance and support of primary and secondary public schools
and reduce school district ad valorem tax rates. The legislature by
general law may provide for the administration of this section.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, to provide funding for the cost of
maintaining and operating the public school system and to reduce
school district ad valorem tax rates through an increase in the
state sales and use tax rate.
(b) The changes to Article VIII of this constitution made by
the amendment apply to taxes imposed on or after January 1, 2020.
(c) This temporary provision expires January 1, 2021.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to provide funding for
the cost of maintaining and operating the public school system and
to reduce school district ad valorem tax rates through an increase
in the state sales and use tax rate."