House Bill 2035

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    Florida House of Representatives - 1999               HJR 2035

        By Representative Feeney






  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 1 of Article VII and the creation of

  4         Section 26 of Article XII of the State

  5         Constitution relating to a limitation on

  6         legislative power to impose or increase taxes.

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  8  Be It Resolved by the Legislature of the State of Florida:

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10         That the amendment to Section 1 of Article VII and the

11  creation of Section 26 of Article XII of the State

12  Constitution set forth below are agreed to and shall be

13  submitted to the electors of Florida for approval or rejection

14  at the general election to be held in November 2000:

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16                           ARTICLE VII

17                       FINANCE AND TAXATION

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19         SECTION 1.  Taxation; appropriations; state expenses;

20  state revenue limitation.--

21         (a)  No tax shall be levied except in pursuance of law.

22  No state ad valorem taxes shall be levied upon real estate or

23  tangible personal property.  All other forms of taxation shall

24  be preempted to the state except as provided by general law.

25         (b)  Motor vehicles, boats, airplanes, trailers,

26  trailer coaches and mobile homes, as defined by law, shall be

27  subject to a license tax for their operation in the amounts

28  and for the purposes prescribed by law, but shall not be

29  subject to ad valorem taxes.

30         (c)  No money shall be drawn from the treasury except

31  in pursuance of appropriation made by law.

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    Florida House of Representatives - 1999               HJR 2035

    76-201-99






  1         (d)  Provision shall be made by law for raising

  2  sufficient revenue to defray the expenses of the state for

  3  each fiscal period. However, a law enacted after January 1,

  4  2001, may not impose a tax, expand the base of a tax, increase

  5  the rate of a tax, or repeal an exemption from a tax unless

  6  the law is enacted in a separate bill for that purpose only by

  7  a three-fifths vote of the membership of each house of the

  8  legislature.

  9         (e)  Except as provided herein, state revenues

10  collected for any fiscal year shall be limited to state

11  revenues allowed under this subsection for the prior fiscal

12  year plus an adjustment for growth.  As used in this

13  subsection, "growth" means an amount equal to the average

14  annual rate of growth in Florida personal income over the most

15  recent twenty quarters times the state revenues allowed under

16  this subsection for the prior fiscal year. For the 1995-1996

17  fiscal year, the state revenues allowed under this subsection

18  for the prior fiscal year shall equal the state revenues

19  collected for the 1994-1995 fiscal year.  Florida personal

20  income shall be determined by the legislature, from

21  information available from the United States Department of

22  Commerce or its successor on the first day of February prior

23  to the beginning of the fiscal year. State revenues collected

24  for any fiscal year in excess of this limitation shall be

25  transferred to the budget stabilization fund until the fund

26  reaches the maximum balance specified in Section 19(g) of

27  Article III, and thereafter shall be refunded to taxpayers as

28  provided by general law.  State revenues allowed under this

29  subsection for any fiscal year may be increased by a

30  two-thirds vote of the membership of each house of the

31  legislature in a separate bill that contains no other subject

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    Florida House of Representatives - 1999               HJR 2035

    76-201-99






  1  and that sets forth the dollar amount by which the state

  2  revenues allowed will be increased. The vote may not be taken

  3  less than seventy-two hours after the third reading of the

  4  bill.  For purposes of this subsection, "state revenues" means

  5  taxes, fees, licenses, and charges for services imposed by the

  6  legislature on individuals, businesses, or agencies outside

  7  state government.  However, "state revenues" does not include:

  8  revenues that are necessary to meet the requirements set forth

  9  in documents authorizing the issuance of bonds by the state;

10  revenues that are used to provide matching funds for the

11  federal Medicaid program with the exception of the revenues

12  used to support the Public Medical Assistance Trust Fund or

13  its successor program and with the exception of state matching

14  funds used to fund elective expansions made after July 1,

15  1994; proceeds from the state lottery returned as prizes;

16  receipts of the Florida Hurricane Catastrophe Fund; balances

17  carried forward from prior fiscal years; taxes, licenses,

18  fees, and charges for services imposed by local, regional, or

19  school district governing bodies; or revenue from taxes,

20  licenses, fees, and charges for services required to be

21  imposed by any amendment or revision to this constitution

22  after July 1, 1994. An adjustment to the revenue limitation

23  shall be made by general law to reflect the fiscal impact of

24  transfers of responsibility for the funding of governmental

25  functions between the state and other levels of government.

26  The legislature shall, by general law, prescribe procedures

27  necessary to administer this subsection.

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29                           ARTICLE XII

30                             SCHEDULE

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    Florida House of Representatives - 1999               HJR 2035

    76-201-99






  1         SECTION 26.  Limitation on imposition of taxes.--The

  2  amendment to Section 1(d) of Article VII limiting the

  3  imposition or increase of taxes by the legislature shall take

  4  effect January 1, 2001.

  5         BE IT FURTHER RESOLVED that in accordance with the

  6  requirements of section 101.161, Florida Statutes, the title

  7  and substance of the amendment proposed herein shall appear on

  8  the ballot as follows:

  9

10                LIMITATION ON IMPOSITION OF TAXES,

11                     INCREASES IN TAX RATES,

12                   AND REPEAL OF TAX EXEMPTIONS

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14         Requires that any law that imposes a tax, expands a tax

15  base, increases a tax rate, or repeals a tax exemption be

16  enacted in a separate bill by a three-fifths vote of each

17  house of the Legislature.

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