78R1229 RCJ-D

By:  Janek                                                      S.J.R. No. 11 



A JOINT RESOLUTION

proposing a constitutional amendment to require a two-thirds vote 
of the membership of each house of the legislature to enact certain 
tax bills.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.   Article VIII, Texas Constitution, is amended by 
adding Section 25 to read as follows:
	Sec. 25. (a)  The legislature may not impose a state tax, 
increase the rate of a state tax, or extend the application of a 
state tax to a new class of persons, property, transactions, or 
other items unless approved by a vote of two-thirds of the 
membership of each house.
	(b)  This section does not apply to the repeal or amendment 
of an exemption or other exception expressly provided by statute on 
September 1, 2003.
	(c)  This section does not apply to the imposition, increase, 
or extension of a fee if the revenue from the fee is required to be 
used for purposes related to the activity for which the fee is 
imposed.
	SECTION 2.   This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 4, 2003.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to require a 
two-thirds vote of each house of the legislature for the 
imposition, increase, or extension of a state tax."