88S40213 SRA-D
By: Raymond H.B. No. 91
A BILL TO BE ENTITLED
AN ACT
relating to honesty in state taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle A, Title 2, Tax Code, is amended by
adding Chapter 102 to read as follows:
CHAPTER 102. HONESTY IN STATE TAXATION
Sec. 102.0001. LEGISLATIVE FINDINGS AND INTENT. The
legislature finds that this state has hidden from taxpayers the
enactment and increase of state taxes by describing the taxes by
other names such as "fees," "levies," "surcharges," "assessments,"
"fines," and "penalties." It is the intent of the legislature to
establish honesty in state taxation and appropriately identify
state taxes.
Sec. 102.0002. DEFINITIONS. In this chapter:
(1) "Regulatory tax" means a fee, levy, surcharge,
assessment, fine, penalty, or other charge of any kind imposed by
this state for a primary purpose other than to raise revenue for
general purposes, including:
(A) a charge imposed for a specific benefit
conferred or privilege granted directly to the taxpayer that is not
provided to a person who did not pay the charge and that does not
exceed the reasonable cost to this state of conferring the benefit
or granting the privilege;
(B) a charge imposed for a specific state service
or product provided directly to the taxpayer that is not provided to
a person who did not pay the charge and that does not exceed the
reasonable cost to this state of providing the service or product;
(C) a charge imposed for the reasonable
regulatory cost to this state related to the issuance of a license
or permit, the performance of an investigation, inspection, or
audit, or the enforcement of a state law or order;
(D) a charge imposed for the purchase, rental,
lease, or other use of state property; and
(E) a fine, penalty, or other monetary charge
imposed by this state for or in connection with a violation of a
state law or order.
(2) "State agency" means:
(A) a board, commission, department, or other
agency in the executive branch of state government that is created
by the constitution or a statute of this state, including an
institution of higher education as defined by Section 61.003,
Education Code, other than a public junior college, as defined by
that section;
(B) the legislature or a legislative agency; or
(C) the supreme court, the court of criminal
appeals, a court of appeals, or a state judicial agency.
Sec. 102.0003. USE OF HONEST STATE TAXATION TERMINOLOGY
REQUIRED IN LEGISLATION. The legislature and the Texas Legislative
Council are directed to:
(1) not identify a state tax, including a regulatory
tax, as another type of state charge such as a "fee," "levy,"
"surcharge," "assessment," "fine," or "penalty" in any new statute
or resolution; and
(2) change a reference to a state charge that is not
correctly identified as a state tax in the course of otherwise
amending the state law containing the reference.
Sec. 102.0004. USE OF HONEST STATE TAXATION TERMINOLOGY
REQUIRED IN STATE RULES, MATERIALS, PUBLICATIONS, AND ELECTRONIC
MEDIA. A state agency:
(1) may not identify a state tax, including a
regulatory tax, as another type of state charge such as a "fee,"
"levy," "surcharge," "assessment," "fine," or "penalty" when
proposing or adopting the agency's rules, reference materials,
publications, and electronic media; and
(2) shall change a reference to a state charge that is
not correctly identified as a state tax when amending the agency's
rules, reference materials, publications, and electronic media.
SECTION 2. Chapter 325, Government Code, is amended by
adding Section 325.0128 to read as follows:
Sec. 325.0128. REVIEW OF STATE AGENCIES FOR HONEST STATE
TAXATION TERMINOLOGY. As part of its review of a state agency, the
commission shall consider and make recommendations regarding
statutory revisions necessary to correctly identify state charges
as state taxes in accordance with the legislative intent prescribed
by Chapter 102, Tax Code.
SECTION 3. This Act takes effect on the 91st day after the
last day of the legislative session.