The following constitutional amendment should be submitted to the states for ratification:
Tax Authorization Amendment
Clause 1: After one year from the ratification of this amendment all powers to lay and collect taxes, duties, imposts and excises granted by the Constitution of the United States, by the constitutions of the several states or by any law or charter enacted there under to the Congress of the United States or to the legislatures of the several states or to any entity created under the authority thereof shall be null and void.
After one year from the ratification of this amendment the Congress of the United States shall be a class I taxation authority.
After one year from the ratification of this amendment the legislatures of the several states shall be class II taxation authorities.
After one year from the ratification of this amendment such bodies which are created by the legislature of any state to exercise general legislative powers within a district therein shall be class III taxation authorities.
After one year from the ratification of this amendment such bodies which are created by the legislature of any state to exercise general legislative powers within the district of a class III taxation authority shall be a class IV taxation authority.
After one year from the ratification of this amendment such bodies which consist of the electors for United States representatives that reside in a district created within the district of a class IV taxation authority shall be a class V taxation authority.
After one year from the ratification of this amendment taxation authorities shall have the power to lay and collect taxes, duties, imposts and excises to comply with their constitutional obligations only in accordance with this Constitution and such duties, imposts and excises shall be uniform throughout the jurisdiction of the taxation authority levying the same and shall expire within a period of five years, but may be renewed at the discretion of the taxation authority.
Clause 2: Class I and class II taxation authorities may, at the rate they shall determine by law, lay and collect a tax on the annual wages and salaries of individual persons residing within their respective jurisdictions providing that no tax is levied on wages or salaries that is not in excess of fifteen thousand dollars or a higher amount determined by Congress and such amount shall be uniform throughout the United States and no wages or salaries in excess of such amount shall be exempt from any tax that is levied providing that that the taxation authorities may grant credit toward any tax so incurred.
Wages and salaries shall be defined as any money, property, service or other compensation, which an individual person receives in consequence of labor rendered and Congress shall have the power to determine the value of all wages and salaries so received.
Clause 3: Except where otherwise prohibited by this Constitution class I and class II taxation authorities may, without apportionment among the several states or districts within their respective jurisdictions and without regard to any census or enumeration therein and at such rates which the taxation authority shall determine by law, lay and collect a tax on the gross annual income of corporations that operate within their respective jurisdictions providing that such rates are uniform within the jurisdiction of the taxation authority and that no income is exempt from any tax so levied providing that that the taxation authorities may grant credit toward any tax so incurred.
Clause 4: The class I taxation authority may lay and collect a tax on the outstanding debts of individual persons and corporations with such exceptions as the Congress may make by law with the concurrence of two-thirds of the members of both house.
Clause 5: Class I, class II, class III and class IV taxation authorities may lay and collect a tax not to exceed one-hundredth of one cent for each British thermal unit contain therein on the sale within their respective jurisdictions of any form of energy that is derived from a natural resource.
Clause 6: Class I, class II, Class III and Class IV taxation authorities may, under such regulations as the Congress may make by law, lay and collect an excise tax on the mining, fabrication, or sale within their respective jurisdictions of all articles of aluminum, copper, iron, lead and alloys thereof; ethanol, tobacco, glass and paper; styrene, urethane, ethylene and polymers thereof and any other substance which the Congress may, with the concurrence of two-thirds of the members of both houses, may determine.
Clause 7: The class I taxation authority may lay and collect tariffs, imposts and duties on any article imported into or exported out of the United States and may lay and collect duties of tonnage on vessels, which enter the jurisdiction of the United States. Congress may grant class II taxation authorities the power to lay and collect imposts and duties on imports or exports for the purpose of executing their state’s respective inspection laws in accordance with the tenth section of Article I of this Constitution.
Clause 8: Class I, class II, class III and class IV taxation authorities may lay and collect an excise tax on the production, for the purpose of commerce within their respective jurisdictions, of firearms, explosive substances and firearms ammunition.
Clause 9: All taxation authorities may lay and collect a tax upon the removal of fish, birds, animals, water, timber and other vegetation from any property that is procured or maintained by the tax revenue of a taxation authority.
Clause 10: Class II, class III, class IV and Class V taxation authorities may lay and collect a tax on lodging services and the rental of real estate within their respective jurisdictions.
Clause 11: The class I taxation authority may lay and collect a tax, not to exceed one cent per share, on the sale of corporate stock, which is offered for sale in a public market and is concluded within twenty-six weeks of the last previous sale.
Clause 12: All taxation authorities may lay and collect an excise tax on items and materials produced within or transported by any means through their respective jurisdictions and which the Congress has, within the previous period of five years, determined to be detrimental to water, air or soil.
Clause 13: Class I, class II, class III and class IV taxation authorities may lay and collect a tax, not to exceed two per cent of the price, on the retail sale within their respective jurisdictions of products and services with the exception of food, feed and medical products and services for consumption by human beings or animals.
Clause 14: Except where otherwise prohibited by this Constitution class III and class IV taxation authorities may lay and collect taxes on real property within their respective jurisdictions, in a manner determined by law according to the assess value of the property that is taxed and such value shall be determined in a manner prescribed by law within the previous term of five years.
Clause 15: Except where otherwise prohibited by this Constitution the class I taxation authority may lay and collect a tax on individual persons, corporations and associations thereof according to the value of the real property owned thereby in more than one state and such tax shall not exceed one-tenth of one percent of the assess value of the property which shall be determined in a manner which Congress shall establish by law within the previous period of five years.
Clause 16: All taxation authorities may lay and collect a tax on any license required for the operation within their respective jurisdiction of motorized vehicles, aircraft and sea craft.
Clause 17: Class II, class III, class IV and class V taxation authorities may lay and collect a tax on any license or permit that may be required within their respective jurisdictions for the conduct of commerce and the construction or alteration of buildings and other structures that are sold or rented within a period of one year of the issuance of such license or permit.
Clause 18: Class I and class II taxation authorities may lay and collect a tax on the value of punitive damages awarded in any case of equity prosecuted under the judiciary power within their respective jurisdictions.
Clause 19: Class I, class II, class III and class IV taxation authorities may lay and collect taxes according to the calorie content thereof on the sale within their respective jurisdictions of articles of food that have been prepared in accordance with processes that the Congress may designate by law.
Clause 19: After five years from the ratification of this amendment the citizens of the United States and the associations thereof shall have equal and unhindered access to all real property, buildings or other structures whenever necessary to derive profit from lawful commerce without regard to any tax, rent or other fee which may be required by law whenever the governments of the United States or the several states shall individually or collectively own more than a one-half of the interest in such real property, buildings or structures.
Clause 20: Any tax that has been levied for a limited term upon the approval of the electors for United States representatives prior to the ratification of this amendment shall continue until such time as they expire and all other taxes that are levied with the approval of the electors for United States representatives shall be null and void.
Clause 21: The twenty-fourth article of amendment to this constitution is hereby repealed. A republican form of government being necessary for the preservation of the United States and each of the several states, class I, class II, class III and class IV taxation authorities shall lay and collect a tax upon all election ballots cast within their respective jurisdictions and such tax shall not be less than fifteen dollars for each taxation authority.
