Senate Bill sb1414
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Florida Senate - 2001 SJR 1414
By Senator Posey
15-948-01
1 Senate Joint Resolution No. ____
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 fees, penalties, and fines.
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9 Be It Resolved by the Legislature of the State of Florida:
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11 That the following amendment to Section 1 of Article
12 VII and the creation of Section 26 of Article XII of the State
13 Constitution are agreed to and shall be submitted to the
14 electors of this state for approval or rejection at the next
15 general election or at an earlier special election
16 specifically authorized by law for that purpose:
17 ARTICLE VII
18 FINANCE AND TAXATION
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 Senate - 2001 SJR 1414
15-948-01
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 2003, may not impose a tax, fee, penalty, or fine, expand the
5 base of a tax, increase the rate of a tax, fee, penalty, or
6 fine, or repeal an exemption from a tax, fee, penalty, or fine
7 unless the law is enacted in a separate bill for that purpose
8 only by a three-fifths vote of the membership of each house of
9 the legislature, except such requirement shall not apply to
10 the reclassification of criminal activity or the enactment of
11 laws the result of which is to impose an already enacted fee,
12 penalty, or fine to additional conduct.
13 (e) Except as provided herein, state revenues
14 collected for any fiscal year shall be limited to state
15 revenues allowed under this subsection for the prior fiscal
16 year plus an adjustment for growth. As used in this
17 subsection, "growth" means an amount equal to the average
18 annual rate of growth in Florida personal income over the most
19 recent twenty quarters times the state revenues allowed under
20 this subsection for the prior fiscal year. For the 1995-1996
21 fiscal year, the state revenues allowed under this subsection
22 for the prior fiscal year shall equal the state revenues
23 collected for the 1994-1995 fiscal year. Florida personal
24 income shall be determined by the legislature, from
25 information available from the United States Department of
26 Commerce or its successor on the first day of February prior
27 to the beginning of the fiscal year. State revenues collected
28 for any fiscal year in excess of this limitation shall be
29 transferred to the budget stabilization fund until the fund
30 reaches the maximum balance specified in Section 19(g) of
31 Article III, and thereafter shall be refunded to taxpayers as
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Florida Senate - 2001 SJR 1414
15-948-01
1 provided by general law. State revenues allowed under this
2 subsection for any fiscal year may be increased by a
3 two-thirds vote of the membership of each house of the
4 legislature in a separate bill that contains no other subject
5 and that sets forth the dollar amount by which the state
6 revenues allowed will be increased. The vote may not be taken
7 less than seventy-two hours after the third reading of the
8 bill. For purposes of this subsection, "state revenues" means
9 taxes, fees, licenses, and charges for services imposed by the
10 legislature on individuals, businesses, or agencies outside
11 state government. However, "state revenues" does not include:
12 revenues that are necessary to meet the requirements set forth
13 in documents authorizing the issuance of bonds by the state;
14 revenues that are used to provide matching funds for the
15 federal Medicaid program with the exception of the revenues
16 used to support the Public Medical Assistance Trust Fund or
17 its successor program and with the exception of state matching
18 funds used to fund elective expansions made after July 1,
19 1994; proceeds from the state lottery returned as prizes;
20 receipts of the Florida Hurricane Catastrophe Fund; balances
21 carried forward from prior fiscal years; taxes, licenses,
22 fees, and charges for services imposed by local, regional, or
23 school district governing bodies; or revenue from taxes,
24 licenses, fees, and charges for services required to be
25 imposed by any amendment or revision to this constitution
26 after July 1, 1994. An adjustment to the revenue limitation
27 shall be made by general law to reflect the fiscal impact of
28 transfers of responsibility for the funding of governmental
29 functions between the state and other levels of government.
30 The legislature shall, by general law, prescribe procedures
31 necessary to administer this subsection.
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Florida Senate - 2001 SJR 1414
15-948-01
1 ARTICLE XII
2 SCHEDULE
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, 2003.
7 BE IT FURTHER RESOLVED that the following statement be
8 placed on the ballot:
9 CONSTITUTIONAL AMENDMENT
10 ARTICLE VI, SECTIONS 1 AND 26
11 LIMITATION ON IMPOSITION OF, INCREASES IN, AND REPEAL
12 OF TAXES, FEES, PENALTIES, AND FINES.--Proposing an amendment
13 to the State Constitution, effective January 1, 2003, to
14 require that any law that imposes a tax, fee, penalty, or
15 fine, expands a tax base, increases a tax rate, fee, penalty,
16 or fine, or repeals an exemption from a tax, fee, penalty, or
17 fine be enacted in a separate bill by a three-fifths vote of
18 each house of the Legislature.
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