HJR77 - Proposing a constitutional amendment providing honesty in state taxation.

  89R3811 SRA-D     By: Raymond H.J.R. No. 77       A JOINT RESOLUTION   proposing a constitutional amendment providing honesty in state   taxation.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 2-a to read as follows:           Sec.   2-a.     (a) A "regulatory tax" is a fee, levy, surcharge,   assessment, fine, penalty, or other charge of any kind imposed by   this state, regardless of the date the law imposing the charge was   enacted or whether the revenue from the charge is dedicated for a   primary purpose other than to raise revenue for general purposes,   including:                 (1)     a charge imposed for a specific benefit conferred   or privilege granted directly to the taxpayer that is not provided   to a person who did not pay the charge and that does not exceed the   reasonable cost to this state of conferring the benefit or granting   the privilege;                 (2)     a charge imposed for a specific state service or   product provided directly to the taxpayer that is not provided to a   person who did not pay the charge and that does not exceed the   reasonable cost to this state of providing the service or product;                 (3)     a charge imposed for the reasonable regulatory   cost to this state related to the issuance of a license or permit,   the performance of an investigation, inspection, or audit, or the   enforcement of a state law or order;                 (4)     a charge imposed for the purchase, rental, lease,   or other use of state property; and                 (5)     a fine, penalty, or other monetary charge imposed   by this state for or in connection with a violation of a state law or   order.           (b)     The intent of this section is to protect the taxpayers   of this state from hidden tax increases by appropriately   identifying state-imposed charges as state taxes.           (c)     After November 4, 2025, the legislature may not enact a   general law that imposes a state tax, including a regulatory tax, or   amends the provisions relating to a state tax, including a   regulatory tax, if the enacted or amended provisions relating to   the tax identify the tax as another type of charge such as a "fee,"   "levy," "surcharge," "assessment," "fine," or "penalty."           (d)     Not later than January 1, 2028, the legislature shall   revise every reference in state statute to a fee, levy, surcharge,   assessment, fine, penalty, or other charge of any kind imposed by   this state for a primary purpose other than to raise revenue for   general purposes to refer to the charge as a "regulatory tax."   Beginning January 1, 2028, a regulatory tax identified in statute   as another type of charge such as a "fee," "levy," "surcharge,"   "assessment," "fine," or "penalty" is void and may not be   collected.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment providing honesty in   state taxation."