House Bill hb0089

    Florida House of Representatives - 2002                 HJR 89

        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 increase taxes or impose

  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.

31

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

  8  fine for an amount of significant fiscal impact unless the law

  9  is enacted in a separate bill for that purpose only by a

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

11  legislature. A law enacted after January 1, 2008, may not

12  repeal an exemption from a tax, fee, penalty, or fine for an

13  amount of significant fiscal impact unless the law is enacted

14  in a separate bill for that purpose only by a two-thirds vote

15  of the membership of each house of the legislature. Such

16  requirement shall not apply to the reclassification of

17  criminal activity or the enactment of laws the result of which

18  is to impose an already enacted fee, penalty, or fine to

19  additional conduct.

20         (e)  Except as provided herein, state revenues

21  collected for any fiscal year shall be limited to state

22  revenues allowed under this subsection for the prior fiscal

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

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

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

26  recent twenty quarters times the state revenues allowed under

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

28  fiscal year, the state revenues allowed under this subsection

29  for the prior fiscal year shall equal the state revenues

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

31  income shall be determined by the legislature, from

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    Florida House of Representatives - 2002                 HJR 89

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  1  information available from the United States Department of

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

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

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

  5  transferred to the budget stabilization fund until the fund

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

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

  8  provided by general law.  State revenues allowed under this

  9  subsection for any fiscal year may be increased by a

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

11  legislature in a separate bill that contains no other subject

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

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

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

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

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

17  legislature on individuals, businesses, or agencies outside

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

19  revenues that are necessary to meet the requirements set forth

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

21  revenues that are used to provide matching funds for the

22  federal Medicaid program with the exception of the revenues

23  used to support the Public Medical Assistance Trust Fund or

24  its successor program and with the exception of state matching

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

26  1994; proceeds from the state lottery returned as prizes;

27  receipts of the Florida Hurricane Catastrophe Fund; balances

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

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

30  school district governing bodies; or revenue from taxes,

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

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  1  imposed by any amendment or revision to this constitution

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

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

  4  transfers of responsibility for the funding of governmental

  5  functions between the state and other levels of government.

  6  The legislature shall, by general law, prescribe procedures

  7  necessary to administer this subsection.

  8

  9                           ARTICLE XII

10                             SCHEDULE

11

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

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

14  imposition or increase of taxes by the legislature shall take

15  effect January 1, 2003.

16         BE IT FURTHER RESOLVED that in accordance with the

17  requirements of section 101.161, Florida Statutes, the title

18  and substance of the amendment proposed herein shall appear on

19  the ballot as follows:

20

21                LIMITATION ON LEGISLATIVE POWER TO

22             TAX OR IMPOSE FEES, PENALTIES, OR FINES

23

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

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

26  penalty, or fine be enacted in a separate bill by a two-thirds

27  vote of each house of the Legislature after January 1, 2003.

28  Requires that any law that repeals an exemption from a tax,

29  fee, penalty, or fine be enacted in a separate bill by a

30  two-thirds vote of each house of the Legislature after January

31  1, 2008.

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