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A JOINT RESOLUTION
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proposing a constitutional amendment increasing the rates of taxes |
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imposed on gasoline and diesel fuel, adjusting those rates annually |
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for inflation, and dedicating certain revenue from those taxes to |
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the design, construction, and maintenance of public roadways. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 7-a, Article VIII, Texas Constitution, |
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is amended to read as follows: |
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Sec. 7-a. (a) Except as provided by Subsection (b) of this |
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section and subject [Subject] to legislative appropriation, |
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allocation and direction, all net revenues remaining after payment |
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of all refunds allowed by law and expenses of collection derived |
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from motor vehicle registration fees, and all taxes, except gross |
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production and ad valorem taxes, on motor fuels and lubricants used |
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to propel motor vehicles over public roadways, shall be used for the |
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sole purpose of acquiring rights-of-way, constructing, |
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maintaining, and policing such public roadways, and for the |
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administration of such laws as may be prescribed by the Legislature |
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pertaining to the supervision of traffic and safety on such roads; |
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and for the payment of the principal and interest on county and road |
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district bonds or warrants voted or issued prior to January 2, 1939, |
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and declared eligible prior to January 2, 1945, for payment out of |
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the County and Road District Highway Fund under existing law; |
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provided, however, that one-fourth (1/4) of such net revenue from |
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the motor fuel tax shall be allocated to the Available School Fund; |
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and, provided, however, that the net revenue derived by counties |
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from motor vehicle registration fees shall never be less than the |
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maximum amounts allowed to be retained by each County and the |
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percentage allowed to be retained by each County under the laws in |
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effect on January 1, 1945. Nothing contained herein shall be |
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construed as authorizing the pledging of the State's credit for any |
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purpose. |
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(b) The net revenue from the portions of the rates of the |
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taxes imposed on gasoline and diesel fuel used to propel motor |
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vehicles over public roadways that exceed the rates of those taxes |
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in effect on January 1, 2011, shall be used for the sole purpose of |
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designing, constructing, and maintaining public roadways. |
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SECTION 2. Article VIII, Texas Constitution, is amended by |
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adding Section 7-c to read as follows: |
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Sec. 7-c. (a) Except as provided by Subsection (b) of this |
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section, the state shall impose the taxes authorized by Chapter |
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162, Tax Code, or its successor, on gasoline and diesel fuel at the |
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rate of 30 cents for each net gallon or fractional part on which the |
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taxes are imposed. |
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(b) Beginning August 1, 2020, and not later than August 1 of |
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each subsequent year, the comptroller shall revise the rates of the |
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taxes authorized by Chapter 162, Tax Code, or its successor, on |
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gasoline and diesel fuel in effect on August 1 by applying a |
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percentage change to the rates equal to the percentage representing |
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the most recent annual change in the consumer price index for all |
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urban consumers for all items and for all regions of the United |
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States combined, as determined by the United States Department of |
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Labor, Bureau of Labor Statistics. If that index is discontinued or |
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superseded, the comptroller shall use a similar index selected or |
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calculated by the comptroller. A revised tax rate takes effect on |
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the following September 1. |
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(c) Notwithstanding Subsection (a) of this section, the |
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legislature by general law may raise the rate of the tax to a rate |
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higher than the rate prescribed by that subsection or modify or |
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repeal the tax. |
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(d) Notwithstanding Subsection (a) of this section, but |
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subject to Subsection (c) of this section, the state shall impose |
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the taxes authorized by Chapter 162, Tax Code, or its successor, on |
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gasoline and diesel fuel at the following rates for each net gallon |
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or fractional part on which taxes are imposed: |
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(1) beginning January 1, 2012, 22 cents; |
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(2) beginning September 1, 2013, 24 cents; |
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(3) beginning September 1, 2015, 26 cents; and |
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(4) beginning September 1, 2017, 28 cents. |
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(e) This subsection and Subsection (d) of this section |
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expire September 1, 2019. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 8, 2011. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment increasing the rates of |
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taxes imposed on gasoline and diesel fuel, adjusting those rates |
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annually for inflation, and dedicating certain revenue from those |
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taxes to the design, construction, and maintenance of public |
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roadways." |