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A JOINT RESOLUTION
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proposing a constitutional amendment requiring certain tax bills to |
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be approved by three-fourths of all the members elected to each |
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house of the legislature. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 29 to read as follows: |
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Sec. 29. (a) An affirmative record vote of three-fourths of |
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all the members elected to each house of the legislature on final |
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consideration in each house is required for passage of a bill that: |
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(1) imposes a new state tax; |
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(2) extends the application of an existing state tax |
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to a new class of persons, property, transactions, or other items; |
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or |
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(3) increases the rate of an existing state tax above |
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the rate in effect on the date the bill was filed. |
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(b) This section does not apply to a bill that amends: |
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(1) the manner in which a state tax is computed; or |
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(2) the manner in which a state tax is administered or |
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enforced. |
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(c) In this section, "state tax" does not include: |
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(1) a tax or other levy imposed by a political |
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subdivision of this state; |
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(2) a fine, penalty, or interest charge; |
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(3) a charge for a specific service, property, or |
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other item in an amount that reasonably relates to the value of the |
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service, property, or item; or |
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(4) a fee, including a filing fee, license or |
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registration fee, or application fee. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment requiring a bill that |
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imposes, extends the application of, or increases the rate of a |
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state tax to be approved by three-fourths of all the members elected |
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to each house of the legislature." |