By:  Culberson                                        H.J.R. No. 11
       73R1576 CBH-F
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to prohibit the imposition of
    1-2  both a personal income tax and a sales and use tax at the same
    1-3  time.
    1-4        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Article VIII of the Texas Constitution is amended
    1-6  by adding Section 24 to read as follows:
    1-7        Sec. 24.  (a)  The legislature may not impose at the same
    1-8  time:
    1-9              (1)  a state tax on the net incomes of individuals; and
   1-10              (2)  a state retail sales and use tax on tangible
   1-11  personal property, including motor vehicles, or services.
   1-12        (b)  An Act of the legislature to enact a state tax on the
   1-13  net incomes of individuals is not valid if on the date the tax
   1-14  becomes effective a state retail sales and use tax on tangible
   1-15  personal property, including motor vehicles, or services is in
   1-16  effect.
   1-17        (c)  An Act of the legislature to enact a state retail sales
   1-18  and use tax on tangible personal property, including motor
   1-19  vehicles, or services is not valid if on the date the tax becomes
   1-20  effective a state tax on the net incomes of individuals is in
   1-21  effect.
   1-22        SECTION 2.  This proposed constitutional amendment shall be
   1-23  submitted to the voters at an election to be held November 2, 1993.
   1-24  The ballot shall be printed to provide for voting for or against
    2-1  the proposition:  "The constitutional amendment to prohibit the
    2-2  legislature from imposing both a personal income tax and a retail
    2-3  sales and use tax at the same time."