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A JOINT RESOLUTION
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proposing a constitutional amendment to provide funding for the |
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cost of maintaining and operating the public school system and to |
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reduce school district ad valorem tax rates through an increase in |
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the state sales and use tax rate. |
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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 27 to read as follows: |
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Sec. 27. (a) The state shall impose the sales and use tax |
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imposed on the sale, storage, use, or other consumption in this |
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state of taxable items under Chapter 151, Tax Code, or its |
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successor, at the rate of 6.26 percent. Notwithstanding this |
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subsection, the legislature by general law may raise the rate of the |
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tax or modify the application of or repeal the tax. |
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(b) Notwithstanding any other provision of this |
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constitution, the net revenue derived from the portion of the rate |
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of the sales and use tax that exceeds the rate in effect on January |
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1, 2019, but does not exceed the rate of 6.26 percent may be |
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appropriated only to increase the state's share of the cost for the |
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maintenance and support of primary and secondary public schools |
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and reduce school district ad valorem tax rates. The legislature by |
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general law may provide for the administration of this section. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies to |
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the constitutional amendment proposed by the 86th Legislature, |
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Regular Session, 2019, to provide funding for the cost of |
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maintaining and operating the public school system and to reduce |
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school district ad valorem tax rates through an increase in the |
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state sales and use tax rate. |
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(b) The changes to Article VIII of this constitution made by |
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the amendment apply to taxes imposed on or after January 1, 2020. |
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(c) This temporary provision expires January 1, 2021. |
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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 5, 2019. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to provide funding for |
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the cost of maintaining and operating the public school system and |
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to reduce school district ad valorem tax rates through an increase |
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in the state sales and use tax rate." |