By Culberson                                          H.J.R. No. 12
         76R820 CBH-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment to require a two-thirds vote
 1-2     of the membership of each house of the legislature to enact certain
 1-3     tax bills.
 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 25 to read as follows:
 1-7           Sec. 25.  (a)  The legislature may not impose a state tax,
 1-8     increase the rate of a state tax, or extend the application of a
 1-9     state tax to a new class of persons, property, transactions, or
1-10     other items unless approved by a vote of two-thirds of the
1-11     membership of each house.
1-12           (b)  This section does not apply to the repeal or amendment
1-13     of an exemption or other exception expressly provided by statute on
1-14     September 1, 1999.
1-15           (c)  This section does not apply to the imposition, increase,
1-16     or extension of a fee if the revenue from the fee is required to be
1-17     used for purposes related to the activity for which the fee is
1-18     imposed.
1-19           SECTION 2.  This proposed constitutional amendment shall be
1-20     submitted to the voters at an election to be held November 2, 1999.
1-21     The ballot shall be printed to permit voting for or against the
1-22     proposition:  "The constitutional amendment to require a two-thirds
1-23     vote of each house of the legislature for the imposition, increase,
1-24     or extension of a state tax."