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