CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. SB 1332
Amendment No. ___
CHAMBER ACTION
Senate House
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11 Senator Horne moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 Section 1. The State Tax Reform Task Force;
18 membership; duties.--
19 (1) The State Tax Reform Task Force is created to
20 examine the state's tax structure and make recommendations to
21 the Governor and the Legislature on how the state's tax
22 structure can be improved to ensure a stable revenue base that
23 is adequate to fund the needs of the state. The Senate Fiscal
24 Resource Committee and the House Finance and Tax Committee
25 shall provide administrative staff for the task force. The
26 task force shall consist of the following members, who must be
27 appointed by July 1, 2000:
28 (a) Five members to be appointed by the Governor.
29 (b) Four members to be appointed by the President of
30 the Senate.
31 (c) Four members to be appointed by the Speaker of the
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SENATE AMENDMENT
Bill No. SB 1332
Amendment No. ___
1 House.
2 (d) The Chair of the Senate Committee on Fiscal
3 Resource at the time this act becomes law.
4 (e) The Chair of the House Committee on Finance and
5 Taxation at the time this act becomes law.
6 (f) The Executive Director of the Department of
7 Revenue or his or her designee.
8 (2) Each appointed member of the task force shall
9 serve at the pleasure of the appointing official. A vacancy on
10 the task force shall be filled in the same manner as the
11 original appointment.
12 (3) The task force shall elect a chair from among its
13 members.
14 (4) The task force shall hold its organizational
15 meeting by August 1, 2000, and thereafter shall meet as
16 necessary at the call of the chair at the time and place
17 designated by the chair. A quorum is necessary for the purpose
18 of conducting official business of the task force. The task
19 force shall use accepted rules of procedure to conduct its
20 meetings and shall keep a complete record of each meeting.
21 (5) Members of the task force shall serve without
22 compensation but are entitled to reimbursement for per diem
23 and travel expenses incurred in the performance of their
24 duties as provided in section 112.061, Florida Statutes.
25 (6) The task force shall examine the state's tax
26 structure to evaluate whether it is adequate for supporting
27 the continuing needs of the state. The task force shall
28 consider the following in its evaluation:
29 (a) Standard principles of sound tax policy:
30 1. Effectiveness.--Is the revenue raised by the system
31 stable and adequate to fund needed services or is it highly
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SENATE AMENDMENT
Bill No. SB 1332
Amendment No. ___
1 sensitive to economic fluctuations in the short run? Does the
2 tax structure produce revenue that grows as the state's
3 economy grows; thereby enabling the public sector to grow
4 commensurately with the private sector?
5 2. Efficiency.--Is Florida's tax structure easily and
6 economically administered? Is compliance with tax provisions,
7 by businesses and by consumers, simple and inexpensive? Does
8 the tax system unnecessarily distort decisionmaking by
9 consumers or business? To what degree can the tax burden be
10 exported to tourists, the federal government, or out-of-state
11 businesses? How does the state's tax structure interact with
12 Federal or local tax structures?
13 3. Equity.--Is Florida's tax structure proportional or
14 progressive in its incidence among income groups? Are
15 individuals with similar incomes taxed uniformly? Are
16 Florida's taxes based on ability to pay?
17 (b) How other states treat the same or similar tax
18 issues.
19 (c) Whether the base of the tax system is as broad as
20 possible, so that tax rates and burdens are as low as
21 possible.
22 (d) Whether tax exemptions are consistent with state
23 tax policy and the economic impact of each exemption.
24 (7) In addition, the task force shall provide an
25 analysis of alternative tax sources.
26 (8) By February 1, 2001, the task force shall submit
27 an interim report and, by February 1, 2002, shall submit a
28 final report to the Governor, the President of the Senate, and
29 the Speaker of the House of Representatives.
30 (9) This section expires June 30, 2002.
31 Section 2. The sum of $100,000 is appropriated from
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SENATE AMENDMENT
Bill No. SB 1332
Amendment No. ___
1 the General Revenue Fund to the Office of Legislative Services
2 for the purpose of paying administrative expenses and funding
3 contracts necessary to carry out the provisions of this act.
4 Section 3. This act shall take effect upon becoming a
5 law.
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9 And the title is amended as follows:
10 Delete everything before the enacting clause
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12 and insert:
13 A bill to be entitled
14 An act relating to ad valorem tax exemptions;
15 amending s. 196.012, F.S.; providing that, for
16 purposes of determining eligibility for
17 exemption, property which is leased to an
18 exempt entity under a capital lease shall be
19 deemed "owned" by the entity; defining "capital
20 lease"; amending s. 196.198, F.S.; providing
21 that property leased from a governmental agency
22 is eligible for the exemption for educational
23 property if the agency continues to use the
24 property exclusively for educational purposes;
25 providing an effective date.
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