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SENATE JOINT RESOLUTION
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proposing a constitutional amendment to reduce school district ad |
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valorem tax rates through an increase in the state sales and use tax |
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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 ____ 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 ____ percent may be |
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appropriated only to reduce school district ad valorem tax rates. |
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The legislature by general law may provide for the administration |
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of this section. |
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(c) Actions taken by the legislature to limit or reduce |
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school district ad valorem tax rates, or to require minimum local |
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effort to provide funding for the cost of maintaining or operating |
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the public school system, do not constitute the levy of a statewide |
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ad valorem tax under section 1-e. |
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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, 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 relating to reducing |
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property taxes by dedicating increased sales tax revenues." |