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A BILL TO BE ENTITLED
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AN ACT
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relating to a prohibition on additional state and local taxes, |
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assessments, and fees on ammunition, firearms, and firearm |
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supplies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 101, Tax Code, is amended by adding |
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Section 101.010 to read as follows: |
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Sec. 101.010. LIMITATION: TAXES IMPOSED ON AMMUNITION, |
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FIREARMS, AND FIREARM SUPPLIES. (a) In this section: |
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(1) "Ammunition" has the meaning assigned by Section |
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229.001, Local Government Code. |
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(2) "Firearm supplies" means items specifically |
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designed or adapted to: |
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(A) carry, clean, holster, or store a firearm; or |
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(B) be affixed to a firearm to improve the |
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functioning or capabilities of the firearm. |
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(b) Notwithstanding any other law, the state may not impose |
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a tax on a sale of or an authorization to obtain or possess |
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ammunition, firearms, or firearm supplies other than a tax |
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specifically authorized by state law in effect on January 1, 2020. |
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SECTION 2. Chapter 301, Tax Code, is amended by adding |
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Section 301.005 to read as follows: |
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Sec. 301.005. LIMITATION: TAXES, ASSESSMENTS, FEES, AND |
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OTHER CHARGES IMPOSED ON AMMUNITION, FIREARMS, AND FIREARM |
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SUPPLIES. (a) In this section: |
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(1) "Ammunition" and "firearm supplies" have the |
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meanings assigned by Section 101.010. |
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(2) "Local government" means a municipality, county, |
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or other political subdivision of this state. |
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(b) Notwithstanding any other law, a local government may |
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not impose a tax, assessment, fee, or other charge, including an |
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application, license, or registration fee, on a sale of or an |
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authorization to obtain or possess ammunition, firearms, or firearm |
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supplies other than a tax, assessment, fee, or other charge |
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specifically authorized by state law in effect on January 1, 2020. |
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SECTION 3. An order, ordinance, or resolution adopted on or |
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after January 1, 2020, and before the effective date of this Act by |
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the governing body of a political subdivision of this state |
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imposing a tax, assessment, fee, or other charge on a sale of or an |
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authorization to obtain or possess ammunition, firearms, or firearm |
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supplies that would be prohibited under Section 301.005, Tax Code, |
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as added by this Act, is void on the effective date of this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |