Senate Bill 1426
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SJR 1426
By Senator Lee
23-1056-00 See HJR 441
1 Senate Joint Resolution
2 A joint resolution proposing amendments to
3 Section 1 of Article VII and Section 21 of
4 Article XII of the State Constitution relating
5 to a limitation on state appropriations.
6
7 Be It Resolved by the Legislature of the State of Florida:
8
9 That the following amendments to Section 1 of Article
10 VII and Section 21 of Article XII of the State Constitution
11 are agreed to and shall be submitted to the electors of this
12 state for approval or rejection at the next general election
13 or at an earlier special election specifically authorized by
14 law for that purpose:
15 ARTICLE VII
16 FINANCE AND TAXATION
17 SECTION 1. Taxation; appropriations; state expenses;
18 state appropriations revenue limitation.--
19 (a) No tax shall be levied except in pursuance of law.
20 No state ad valorem taxes shall be levied upon real estate or
21 tangible personal property. All other forms of taxation shall
22 be preempted to the state except as provided by general law.
23 (b) Motor vehicles, boats, airplanes, trailers,
24 trailer coaches and mobile homes, as defined by law, shall be
25 subject to a license tax for their operation in the amounts
26 and for the purposes prescribed by law, but shall not be
27 subject to ad valorem taxes.
28 (c) No money shall be drawn from the treasury except
29 in pursuance of appropriation made by law.
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31
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SJR 1426
23-1056-00 See HJR 441
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.
4 (e)(1) State appropriations for any fiscal year shall
5 be limited to state appropriations for the prior fiscal year
6 plus an adjustment for growth. For purposes of calculating
7 such state appropriations limitation, "state appropriations"
8 shall not include any portion of state appropriations spent or
9 to be spent from receipt of federal funds.
10 (2) The "adjustment for growth" shall be an amount
11 expressed as a percentage equal to the sum of the average
12 annual rate of growth in median household income in Florida
13 over the most recent five years plus the rate of growth of the
14 population of Florida projected for the fiscal year. Median
15 household income in Florida shall be that established and
16 published by the United States Department of Commerce or its
17 successor, and the population of Florida shall be that
18 estimated by the legislature's Office of Economic and
19 Demographic Research or its successor. State appropriations
20 for the prior fiscal year shall be multiplied by the growth
21 percentage and that product added to the prior fiscal year's
22 state appropriations to establish the state appropriations
23 limitation for the fiscal year. The state appropriations
24 limitation established under this subsection is calculated by
25 the following formula:
26
27 SAL = {SAPFY x (MHIGR% + PGR%)} + SAPFY
28
29 Where:
30 SAL = state appropriations limitation.
31 SAPFY = state appropriations for the prior fiscal year.
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SJR 1426
23-1056-00 See HJR 441
1 MHIGR% = median household income growth rate
2 percentage, averaged over the most recent five years.
3 PGR% = population growth rate percentage, projected for
4 the fiscal year.
5
6 (3) State revenues collected for any fiscal year in
7 excess of the state appropriations limitation shall be
8 transferred to the budget stabilization fund until the fund
9 reaches the maximum balance specified in Section 19(g) of
10 Article III and thereafter shall be refunded to taxpayers as
11 provided by general law. For purposes of this subsection,
12 "state revenues" includes general revenue and trust fund
13 receipts, but does not include federal fund receipts.
14 (4) The state appropriations limitation required by
15 this subsection shall not apply in any fiscal year in which
16 the governor declares a state financial emergency on the order
17 of a war, a natural catastrophe, an economic depression, or
18 any event of similar magnitude. However, the legislature must
19 agree by a three-fourths vote of the membership of each house
20 in a separate bill that contains no other subject to suspend
21 the state appropriations limitation for that year. Except as
22 provided herein, state revenues collected for any fiscal year
23 shall be limited to state revenues allowed under this
24 subsection for the prior fiscal year plus an adjustment for
25 growth. As used in this subsection, "growth" means an amount
26 equal to the average annual rate of growth in Florida personal
27 income over the most recent twenty quarters times the state
28 revenues allowed under this subsection for the prior fiscal
29 year. For the 1995-1996 fiscal year, the state revenues
30 allowed under this subsection for the prior fiscal year shall
31 equal the state revenues collected for the 1994-1995 fiscal
3
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SJR 1426
23-1056-00 See HJR 441
1 year. Florida personal income shall be determined by the
2 legislature, from information available from the United States
3 Department of Commerce or its successor on the first day of
4 February prior to the beginning of the fiscal year. State
5 revenues collected for any fiscal year in excess of this
6 limitation shall be transferred to the budget stabilization
7 fund until the fund reaches the maximum balance specified in
8 Section 19(g) of Article III, and thereafter shall be refunded
9 to taxpayers as provided by general law. State revenues
10 allowed under this subsection for any fiscal year may be
11 increased by a two-thirds vote of the membership of each house
12 of the legislature in a separate bill that contains no other
13 subject and that sets forth the dollar amount by which the
14 state revenues allowed will be increased. The vote may not be
15 taken less than seventy-two hours after the third reading of
16 the bill. For purposes of this subsection, "state revenues"
17 means taxes, fees, licenses, and charges for services imposed
18 by the legislature on individuals, businesses, or agencies
19 outside state government. However, "state revenues" does not
20 include: revenues that are necessary to meet the requirements
21 set forth in documents authorizing the issuance of bonds by
22 the state; revenues that are used to provide matching funds
23 for the federal Medicaid program with the exception of the
24 revenues used to support the Public Medical Assistance Trust
25 Fund or its successor program and with the exception of state
26 matching funds used to fund elective expansions made after
27 July 1, 1994; proceeds from the state lottery returned as
28 prizes; receipts of the Florida Hurricane Catastrophe Fund;
29 balances carried forward from prior fiscal years; taxes,
30 licenses, fees, and charges for services imposed by local,
31 regional, or school district governing bodies; or revenue from
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 SJR 1426
23-1056-00 See HJR 441
1 taxes, licenses, fees, and charges for services required to be
2 imposed by any amendment or revision to this constitution
3 after July 1, 1994. An adjustment to the revenue limitation
4 shall be made by general law to reflect the fiscal impact of
5 transfers of responsibility for the funding of governmental
6 functions between the state and other levels of government.
7 The legislature shall, by general law, prescribe procedures
8 necessary to administer this subsection.
9 ARTICLE XII
10 SCHEDULE
11 SECTION 21. State appropriations revenue
12 limitation.--The amendment to Section 1 of Article VII
13 limiting state appropriations, if adopted at the general
14 election in November 2000, revenues shall take effect January
15 1, 2001 1995, and shall first be applicable to state fiscal
16 year 2001-2002 1995-1996.
17 BE IT FURTHER RESOLVED that the following statement be
18 placed on the ballot:
19 CONSTITUTIONAL AMENDMENT
20 ARTICLE VII, SECTION, 1 AND ARTICLE XII,
21 SECTION 21
22 LIMITATION ON STATE APPROPRIATIONS.--Proposing an
23 amendment to the State Constitution, effective January 1,
24 2001, to replace the revenue limitation with an appropriations
25 limitation indexed to the growth rate in median household
26 income and the projected population growth rate; transfer
27 excess revenues to the Budget Stabilization Fund, until
28 funded, and refund the rest; and suspend the limitation in
29 years of major financial emergency declared by the Governor
30 and approved by the Legislature by extraordinary vote in a
31 separate bill.
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