By Wohlgemuth                                         H.J.R. No. 23
         77R1139 S.B. No.-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, Texas Constitution, is amended by
 1-6     adding Section 25 to read as follows:
 1-7           Sec. 25.  (a)  An affirmative vote of two-thirds of the
 1-8     members elected to each house is required for passage by the
 1-9     legislature of a bill that:
1-10                 (1)  imposes a state tax;
1-11                 (2)  increases the rate of a state tax;
1-12                 (3)  extends the application of a state tax to a new
1-13     class of persons, property, transactions, or other items not
1-14     previously taxed; or
1-15                 (4)  changes a state tax in a manner that increases the
1-16     tax liability of all persons, property, transactions, or other
1-17     items subject to the tax.
1-18           (b)  This section applies to the enactment by bill of a
1-19     general law covered by Section 24(a) or (b) of this article.
1-20           (c)  This section does not apply to the repeal or amendment
1-21     of an exemption or other exception expressly provided by statute on
1-22     September 1, 2001.
1-23           (d)  In this section, "state tax" does not include:
1-24                 (1)  a tax or other levy imposed by a political
 2-1     subdivision of this state;
 2-2                 (2)  a fine, penalty, or interest charge;
 2-3                 (3)  a charge for a specific service, property, or
 2-4     other item in an amount that reasonably relates to the value of the
 2-5     service, property, or item; or
 2-6                 (4)  a fee, including a filing fee, license or
 2-7     registration fee, or application fee.
 2-8           SECTION 2. This proposed constitutional amendment shall be
 2-9     submitted to the voters at an election to be held on November 6,
2-10     2001.  The ballot shall be printed to permit voting for or against
2-11     the proposition: "The constitutional amendment to require a
2-12     two-thirds vote of each house of the legislature for a bill that
2-13     imposes, increases, or extends the application of a state tax."