| 1 | 1 | | 87R6856 CJC-D |
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| 2 | 2 | | By: Price H.B. No. 2402 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a prohibition on additional state and local taxes, |
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| 8 | 8 | | assessments, and fees on ammunition, firearms, and firearm |
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| 9 | 9 | | supplies. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Chapter 101, Tax Code, is amended by adding |
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| 12 | 12 | | Section 101.010 to read as follows: |
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| 13 | 13 | | Sec. 101.010. LIMITATION: TAXES IMPOSED ON AMMUNITION, |
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| 14 | 14 | | FIREARMS, AND FIREARM SUPPLIES. (a) In this section: |
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| 15 | 15 | | (1) "Ammunition" has the meaning assigned by Section |
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| 16 | 16 | | 229.001, Local Government Code. |
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| 17 | 17 | | (2) "Firearm supplies" means items specifically |
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| 18 | 18 | | designed or adapted to: |
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| 19 | 19 | | (A) carry, clean, holster, or store a firearm; or |
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| 20 | 20 | | (B) be affixed to a firearm to improve the |
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| 21 | 21 | | functioning or capabilities of the firearm. |
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| 22 | 22 | | (b) Notwithstanding any other law, the state may not impose |
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| 23 | 23 | | a tax on a sale of or an authorization to obtain or possess |
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| 24 | 24 | | ammunition, firearms, or firearm supplies other than a tax |
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| 25 | 25 | | specifically authorized by state law in effect on January 1, 2020. |
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| 26 | 26 | | SECTION 2. Chapter 301, Tax Code, is amended by adding |
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| 27 | 27 | | Section 301.005 to read as follows: |
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| 28 | 28 | | Sec. 301.005. LIMITATION: TAXES, ASSESSMENTS, FEES, AND |
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| 29 | 29 | | OTHER CHARGES IMPOSED ON AMMUNITION, FIREARMS, AND FIREARM |
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| 30 | 30 | | SUPPLIES. (a) In this section: |
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| 31 | 31 | | (1) "Ammunition" and "firearm supplies" have the |
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| 32 | 32 | | meanings assigned by Section 101.010. |
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| 33 | 33 | | (2) "Local government" means a municipality, county, |
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| 34 | 34 | | or other political subdivision of this state. |
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| 35 | 35 | | (b) Notwithstanding any other law, a local government may |
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| 36 | 36 | | not impose a tax, assessment, fee, or other charge, including an |
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| 37 | 37 | | application, license, or registration fee, on a sale of or an |
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| 38 | 38 | | authorization to obtain or possess ammunition, firearms, or firearm |
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| 39 | 39 | | supplies other than a tax, assessment, fee, or other charge |
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| 40 | 40 | | specifically authorized by state law in effect on January 1, 2020. |
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| 41 | 41 | | SECTION 3. An order, ordinance, or resolution adopted on or |
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| 42 | 42 | | after January 1, 2020, and before the effective date of this Act by |
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| 43 | 43 | | the governing body of a political subdivision of this state |
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| 44 | 44 | | imposing a tax, assessment, fee, or other charge on a sale of or an |
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| 45 | 45 | | authorization to obtain or possess ammunition, firearms, or firearm |
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| 46 | 46 | | supplies that would be prohibited under Section 301.005, Tax Code, |
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| 47 | 47 | | as added by this Act, is void on the effective date of this Act. |
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| 48 | 48 | | SECTION 4. This Act takes effect immediately if it receives |
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| 49 | 49 | | a vote of two-thirds of all the members elected to each house, as |
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| 50 | 50 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 51 | 51 | | Act does not receive the vote necessary for immediate effect, this |
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| 52 | 52 | | Act takes effect September 1, 2021. |
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