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."