House Bill hb0689

    Florida House of Representatives - 2001                HJR 689

        By Representative Wallace






  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         fees, penalties, and fines.

  8

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

10

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

12  creation of Section 26 of Article XII of the State

13  Constitution set forth below are agreed to and shall be

14  submitted to the electors of Florida for approval or rejection

15  at the general election to be held in November 2002:

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.

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    Florida House of Representatives - 2001                HJR 689

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  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  2003, may not impose a tax, fee, penalty, or fine, expand the

  7  base of a tax, increase the rate of a tax, fee, penalty, or

  8  fine, or repeal an exemption from a tax, fee, penalty, or fine

  9  unless the law is enacted in a separate bill for that purpose

10  only by a three-fifths vote of the membership of each house of

11  the legislature, except such requirement shall not apply to

12  the reclassification of criminal activity or the enactment of

13  laws the result of which is to impose an already enacted fee,

14  penalty, or fine to additional conduct.

15         (e)  Except as provided herein, state revenues

16  collected for any fiscal year shall be limited to state

17  revenues allowed under this subsection for the prior fiscal

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

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

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

21  recent twenty quarters times the state revenues allowed under

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

23  fiscal year, the state revenues allowed under this subsection

24  for the prior fiscal year shall equal the state revenues

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

26  income shall be determined by the legislature, from

27  information available from the United States Department of

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

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

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

31  transferred to the budget stabilization fund until the fund

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    Florida House of Representatives - 2001                HJR 689

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

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

  3  provided by general law.  State revenues allowed under this

  4  subsection for any fiscal year may be increased by a

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

  6  legislature in a separate bill that contains no other subject

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

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

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

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

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

12  legislature on individuals, businesses, or agencies outside

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

14  revenues that are necessary to meet the requirements set forth

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

16  revenues that are used to provide matching funds for the

17  federal Medicaid program with the exception of the revenues

18  used to support the Public Medical Assistance Trust Fund or

19  its successor program and with the exception of state matching

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

21  1994; proceeds from the state lottery returned as prizes;

22  receipts of the Florida Hurricane Catastrophe Fund; balances

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

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

25  school district governing bodies; or revenue from taxes,

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

27  imposed by any amendment or revision to this constitution

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

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

30  transfers of responsibility for the funding of governmental

31  functions between the state and other levels of government.

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  1  The legislature shall, by general law, prescribe procedures

  2  necessary to administer this subsection.

  3

  4                           ARTICLE XII

  5                             SCHEDULE

  6

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

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

  9  imposition or increase of taxes by the legislature shall take

10  effect January 1, 2003.

11         BE IT FURTHER RESOLVED that in accordance with the

12  requirements of section 101.161, Florida Statutes, the title

13  and substance of the amendment proposed herein shall appear on

14  the ballot as follows:

15

16                   LIMITATION ON IMPOSITION OF,

17                   INCREASES IN, AND REPEAL OF

18                TAXES, FEES, PENALTIES, AND FINES

19

20         Requires that any law that imposes a tax, fee, penalty,

21  or fine, expands a tax base, increases a tax rate, fee,

22  penalty, or fine, or repeals an exemption from a tax, fee,

23  penalty, or fine be enacted in a separate bill by a

24  three-fifths vote of each house of the Legislature.

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