House Bill 1971

CODING: Words stricken are deletions; words underlined are additions.







    Florida House of Representatives - 2000               HJR 1971

        By Representative Harrington






  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.

  7

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

  9

10         That the following amendment to Section 1 of Article

11  VII and the creation of Section 26 of Article XII of the State

12  Constitution are agreed to and shall be submitted to the

13  electors of Florida for approval or rejection at the next

14  general election or at an earlier special election

15  specifically authorized by law for that purpose:

16

17                           ARTICLE VII

18                       FINANCE AND TAXATION

19

20         SECTION 1.  Taxation; appropriations; state expenses;

21  state revenue limitation.--

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

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

24  tangible personal property.  All other forms of taxation shall

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

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

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

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

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

30  subject to ad valorem taxes.

31

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000               HJR 1971

    581-155-00






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

  2  in pursuance of appropriation made by law.

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

  4  sufficient revenue to defray the expenses of the state for

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

  6  2001, may not impose a tax, expand the base of a tax, increase

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

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

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

10  legislature.

11         (e)  Except as provided herein, state revenues

12  collected for any fiscal year shall be limited to state

13  revenues allowed under this subsection for the prior fiscal

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

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

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

17  recent twenty quarters times the state revenues allowed under

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

19  fiscal year, the state revenues allowed under this subsection

20  for the prior fiscal year shall equal the state revenues

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

22  income shall be determined by the legislature, from

23  information available from the United States Department of

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

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

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

27  transferred to the budget stabilization fund until the fund

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

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

30  provided by general law.  State revenues allowed under this

31  subsection for any fiscal year may be increased by a

                                  2

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000               HJR 1971

    581-155-00






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

  2  legislature in a separate bill that contains no other subject

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

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

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

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

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

  8  legislature on individuals, businesses, or agencies outside

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

10  revenues that are necessary to meet the requirements set forth

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

12  revenues that are used to provide matching funds for the

13  federal Medicaid program with the exception of the revenues

14  used to support the Public Medical Assistance Trust Fund or

15  its successor program and with the exception of state matching

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

17  1994; proceeds from the state lottery returned as prizes;

18  receipts of the Florida Hurricane Catastrophe Fund; balances

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

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

21  school district governing bodies; or revenue from taxes,

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

23  imposed by any amendment or revision to this constitution

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

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

26  transfers of responsibility for the funding of governmental

27  functions between the state and other levels of government.

28  The legislature shall, by general law, prescribe procedures

29  necessary to administer this subsection.

30

31                           ARTICLE XII

                                  3

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2000               HJR 1971

    581-155-00






  1                             SCHEDULE

  2

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

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

  5  imposition or increase of taxes by the legislature shall take

  6  effect January 1, 2001.

  7         BE IT FURTHER RESOLVED that the following statement be

  8  placed on the ballot:

  9                     CONSTITUTIONAL AMENDMENT

10         ARTICLE VII, SECTION 1; ARTICLE XII, SECTION 26

11         LIMITATION ON IMPOSITION OF TAXES, INCREASES IN TAX

12  RATES, AND REPEAL OF TAX EXEMPTIONS.--Requires that, effective

13  January 1, 2001, any law that imposes a tax, expands a tax

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

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

16  house of the Legislature.

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  4