Florida Senate - 2018                        COMMITTEE AMENDMENT
       Bill No. HJR 7001
       
       
       
       
       
       
                                Ì813842(Î813842                         
       
                              LEGISLATIVE ACTION                        
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       Appropriations Subcommittee on Finance and Tax (Stargel)
       recommended the following:
       
    1         Senate Amendment (with ballot and title amendments)
    2  
    3         Delete everything after the resolving clause
    4  and insert:
    5         That the following creation of Section 19 of Article VII of
    6  the State Constitution is agreed to and shall be submitted to
    7  the electors of this state for approval or rejection at the next
    8  general election or at an earlier special election specifically
    9  authorized by law for that purpose:
   10                             ARTICLE VII                           
   11                        FINANCE AND TAXATION                       
   12         SECTION 19. Supermajority vote required to increase state
   13  tax revenues by increasing taxes.—
   14         (a) A law that imposes a new tax, increases the rate or
   15  amount of a tax, or expands a tax base, and that results in a
   16  net increase in state revenues, must be approved by three-fifths
   17  of the membership of each house of the legislature.
   18         (b) As used in this section, the term:
   19         (1) “Expands a tax base” means broadening the scope of a
   20  tax to include additional classes of property, activity, or
   21  income, but does not include the amendment or repeal of a credit
   22  or exemption.
   23         (2) “Net increase in state revenues” means the revenues
   24  produced by the tax increases contained in the law, minus any
   25  revenue reductions contained in the law. For purposes of this
   26  paragraph, whether a law results in a net increase is determined
   27  by the annual net revenues estimated to be collected in the
   28  first state fiscal year when all the changes in the bill are
   29  fully effective. For a law that both increases and reduces
   30  revenues, a revenue increase of less than one percent (1%) of
   31  the tax increases contained in the law is not considered a net
   32  increase in state revenues.
   33         (c) This section does not authorize the imposition of any
   34  state tax otherwise prohibited by this constitution, and does
   35  not apply to any tax imposed by, or authorized to be imposed by,
   36  a county, municipality, school board, or special district.
   37  
   38  ====== B A L L O T  S T A T E M E N T  A M E N D M E N T ======
   39  And the ballot statement is amended as follows:
   40         Delete everything after the resolving clause
   41  and insert:
   42                      CONSTITUTIONAL AMENDMENT                     
   43                       ARTICLE VII, SECTION 19                     
   44         SUPERMAJORITY VOTE REQUIRED TO INCREASE STATE TAX REVENUES
   45  BY INCREASING TAXES.—Requires a law that imposes a new tax,
   46  increases the rate or amount of a tax, or expands a tax base,
   47  and that results in a net increase in state revenues, to be
   48  approved by three-fifths of the membership of each house of the
   49  Legislature. Defines the terms “expands a tax base” and “net
   50  increase in state revenues.” This amendment does not apply to
   51  county, municipality, school board, or special district taxes.
   52  
   53  ================= T I T L E  A M E N D M E N T ================
   54  And the title is amended as follows:
   55         Delete everything before the resolving clause
   56  and insert:
   57                       House Joint Resolution                      
   58         A joint resolution proposing the creation of Section
   59         19 of Article VII of the State Constitution to require
   60         a law that imposes a new tax, increases the rate or
   61         amount of a tax, or expands a tax base, and that
   62         results in a net increase in state revenues, to be
   63         approved by three-fifths of the membership of each
   64         house of the Legislature.