Senate Bill sb1042
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Florida Senate - 2002 SJR 1042
By Senator Posey
15-270-02
1 Senate Joint Resolution No. ___
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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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 average annual rate of
12 growth in median household income in Florida over the most
13 recent five years. Median household income in Florida shall
14 be that established and published by the United States
15 Department of Commerce or its successor. State appropriations
16 for the prior fiscal year shall be multiplied by the growth
17 percentage and that product added to the prior fiscal year's
18 state appropriations to establish the state appropriations
19 limitation for the fiscal year. The state appropriations
20 limitation established under this subsection is calculated by
21 the following formula:
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23 SAL = (SAPFY x MHIGR%) + SAPFY
24
25 Where:
26 SAL = state appropriations limitation.
27 SAPFY = state appropriations for the prior fiscal year.
28 MHIGR% = median household income growth rate
29 percentage, averaged over the most recent five years.
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Florida Senate - 2002 SJR 1042
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1 (3) State revenues collected for any fiscal year in
2 excess of the state appropriations limitation shall be
3 transferred to the budget stabilization fund until the fund
4 reaches the maximum balance specified in Section 19(g) of
5 Article III and thereafter shall be refunded to taxpayers as
6 provided by general law. For purposes of this subsection, the
7 term "state revenues" includes general revenue and trust fund
8 receipts, but does not include federal fund receipts.
9 (4) The state appropriations limitation required by
10 this subsection shall not apply in any fiscal year in which
11 the governor declares a state financial emergency on the order
12 of a war, a natural catastrophe, an economic depression, or
13 any event of similar magnitude. However, the legislature must
14 agree by a three-fourths vote of the membership of each house
15 in a separate bill that contains no other subject to suspend
16 the state appropriations limitation for that year. Except as
17 provided herein, state revenues collected for any fiscal year
18 shall be limited to state revenues allowed under this
19 subsection for the prior fiscal year plus an adjustment for
20 growth. As used in this subsection, "growth" means an amount
21 equal to the average annual rate of growth in Florida personal
22 income over the most recent twenty quarters times the state
23 revenues allowed under this subsection for the prior fiscal
24 year. For the 1995-1996 fiscal year, the state revenues
25 allowed under this subsection for the prior fiscal year shall
26 equal the state revenues collected for the 1994-1995 fiscal
27 year. Florida personal income shall be determined by the
28 legislature, from information available from the United States
29 Department of Commerce or its successor on the first day of
30 February prior to the beginning of the fiscal year. State
31 revenues collected for any fiscal year in excess of this
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Florida Senate - 2002 SJR 1042
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1 limitation shall be transferred to the budget stabilization
2 fund until the fund reaches the maximum balance specified in
3 Section 19(g) of Article III, and thereafter shall be refunded
4 to taxpayers as provided by general law. State revenues
5 allowed under this subsection for any fiscal year may be
6 increased by a two-thirds vote of the membership of each house
7 of the legislature in a separate bill that contains no other
8 subject and that sets forth the dollar amount by which the
9 state revenues allowed will be increased. The vote may not be
10 taken less than seventy-two hours after the third reading of
11 the bill. For purposes of this subsection, "state revenues"
12 means taxes, fees, licenses, and charges for services imposed
13 by the legislature on individuals, businesses, or agencies
14 outside state government. However, "state revenues" does not
15 include: revenues that are necessary to meet the requirements
16 set forth in documents authorizing the issuance of bonds by
17 the state; revenues that are used to provide matching funds
18 for the federal Medicaid program with the exception of the
19 revenues used to support the Public Medical Assistance Trust
20 Fund or its successor program and with the exception of state
21 matching funds used to fund elective expansions made after
22 July 1, 1994; proceeds from the state lottery returned as
23 prizes; receipts of the Florida Hurricane Catastrophe Fund;
24 balances carried forward from prior fiscal years; taxes,
25 licenses, fees, and charges for services imposed by local,
26 regional, or school district governing bodies; or revenue from
27 taxes, licenses, fees, and charges for services required to be
28 imposed by any amendment or revision to this constitution
29 after July 1, 1994. An adjustment to the revenue limitation
30 shall be made by general law to reflect the fiscal impact of
31 transfers of responsibility for the funding of governmental
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1 functions between the state and other levels of government.
2 The legislature shall, by general law, prescribe procedures
3 necessary to administer this subsection.
4 ARTICLE XII
5 SCHEDULE
6 SECTION 21. State appropriations revenue
7 limitation.--The amendment to Section 1 of Article VII
8 limiting state appropriations, if adopted at the general
9 election in November 2002, revenues shall take effect January
10 1, 2003 1995, and shall first be applicable to state fiscal
11 year 2003-2004 1995-1996.
12 BE IT FURTHER RESOLVED that the following statement be
13 placed on the ballot:
14 CONSTITUTIONAL AMENDMENT
15 ARTICLE VII, SECTION 1
16 ARTICLE XII, SECTION 21
17 LIMITATION ON STATE APPROPRIATIONS.--Proposing an
18 amendment to the State Constitution to replace the state
19 revenue limitation with an appropriations limitation that
20 limits state appropriations for any fiscal year to state
21 appropriations for the prior fiscal year plus a growth
22 adjustment; base the growth adjustment on Florida median
23 household income rather than on the aggregate personal income
24 of Floridians; continue transfer of excess revenues to the
25 Budget Stabilization Fund, until fully funded, and refund of
26 the rest to taxpayers pursuant to general law; and suspend the
27 limitation in fiscal years of major financial emergency
28 declared by the Governor and approved by the Legislature by
29 extraordinary vote in a separate bill containing no other
30 subject.
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