88S40213 SRA-D     By: Raymond H.B. No. 91       A BILL TO BE ENTITLED   AN ACT   relating to honesty in state taxation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subtitle A, Title 2, Tax Code, is amended by   adding Chapter 102 to read as follows:   CHAPTER 102. HONESTY IN STATE TAXATION          Sec. 102.0001.  LEGISLATIVE FINDINGS AND INTENT. The   legislature finds that this state has hidden from taxpayers the   enactment and increase of state taxes by describing the taxes by   other names such as "fees," "levies," "surcharges," "assessments,"   "fines," and "penalties." It is the intent of the legislature to   establish honesty in state taxation and appropriately identify   state taxes.          Sec. 102.0002.  DEFINITIONS. In this chapter:                (1)  "Regulatory tax" means 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, including:                      (A)  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;                      (B)  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;                      (C)  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;                      (D)  a charge imposed for the purchase, rental,   lease, or other use of state property; and                      (E)  a fine, penalty, or other monetary charge   imposed by this state for or in connection with a violation of a   state law or order.                (2)  "State agency" means:                      (A)  a board, commission, department, or other   agency in the executive branch of state government that is created   by the constitution or a statute of this state, including an   institution of higher education as defined by Section 61.003,   Education Code, other than a public junior college, as defined by   that section;                      (B)  the legislature or a legislative agency; or                      (C)  the supreme court, the court of criminal   appeals, a court of appeals, or a state judicial agency.          Sec. 102.0003.  USE OF HONEST STATE TAXATION TERMINOLOGY   REQUIRED IN LEGISLATION. The legislature and the Texas Legislative   Council are directed to:                (1)  not identify a state tax, including a regulatory   tax, as another type of state charge such as a "fee," "levy,"   "surcharge," "assessment," "fine," or "penalty" in any new statute   or resolution; and                (2)  change a reference to a state charge that is not   correctly identified as a state tax in the course of otherwise   amending the state law containing the reference.          Sec. 102.0004.  USE OF HONEST STATE TAXATION TERMINOLOGY   REQUIRED IN STATE RULES, MATERIALS, PUBLICATIONS, AND ELECTRONIC   MEDIA. A state agency:                (1)  may not identify a state tax, including a   regulatory tax, as another type of state charge such as a "fee,"   "levy," "surcharge," "assessment," "fine," or "penalty" when   proposing or adopting the agency's rules, reference materials,   publications, and electronic media; and                (2)  shall change a reference to a state charge that is   not correctly identified as a state tax when amending the agency's   rules, reference materials, publications, and electronic media.          SECTION 2.  Chapter 325, Government Code, is amended by   adding Section 325.0128 to read as follows:          Sec. 325.0128.  REVIEW OF STATE AGENCIES FOR HONEST STATE   TAXATION TERMINOLOGY. As part of its review of a state agency, the   commission shall consider and make recommendations regarding   statutory revisions necessary to correctly identify state charges   as state taxes in accordance with the legislative intent prescribed   by Chapter 102, Tax Code.          SECTION 3.  This Act takes effect on the 91st day after the   last day of the legislative session.