79R3103 DAK-D

By:  Ogden                                                      S.J.R. No. 39 



A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature 
to impose a tax on certain business activity in this state.
	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)  Subject to this section, the legislature by 
general law may impose a tax on business activity in this state.
	(b)  The legislature may determine the business entities 
that are subject to the tax except that the legislature may not 
impose the tax on a sole proprietorship.
	(c)  The legislature may define the base of the tax, which 
may include the net income of a business.
	(d)  Section 24 of this article does not apply to a tax 
imposed under this section.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment authorizing the 
legislature to impose a tax on certain business activity in this 
state."