HJR 0139 2003
1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 1 of
3	Article VII and the creation of Section 26 of Article XII
4	of the State Constitution relating to a limitation on
5	legislative power to impose or increase taxes, fees,
6	penalties, or fines.
7
8	Be It Resolved by the Legislature of the State of Florida:
9
10	That the amendment to Section 1 of Article VII and the
11	creation of Section 26 of Article XII of the State Constitution
12	set forth below are agreed to and shall be submitted to the
13	electors of Florida for approval or rejection at the general
14	election to be held in November 2004:
15	ARTICLE VII
16	FINANCE AND TAXATION
17	SECTION 1. Taxation; appropriations; state expenses; state
18	revenue limitation.--
19	(a) No tax shall be levied except in pursuance of law. No
20	state ad valorem taxes shall be levied upon real estate or
21	tangible personal property. All other forms of taxation shall be
22	preempted to the state except as provided by general law.
23	(b) Motor vehicles, boats, airplanes, trailers, trailer
24	coaches and mobile homes, as defined by law, shall be subject to
25	a license tax for their operation in the amounts and for the
26	purposes prescribed by law, but shall not be subject to ad
27	valorem taxes.
28	(c) No money shall be drawn from the treasury except in
29	pursuance of appropriation made by law.
30	(d) Provision shall be made by law for raising sufficient
31	revenue to defray the expenses of the state for each fiscal
32	period.However, a law enacted after January 1, 2005, may not
33	impose a tax, fee, penalty, or fine, expand a tax base, or
34	increase a tax rate, fee, penalty, or fine for an amount of
35	significant fiscal impact unless the law is enacted in a
36	separate bill for that purpose only by a two-thirds vote of the
37	membership of each house of the legislature. A law enacted after
38	January 1, 2010, may not repeal an exemption from a tax, fee,
39	penalty, or fine for an amount of significant fiscal impact
40	unless the law is enacted in a separate bill for that purpose
41	only by a two-thirds vote of the membership of each house of the
42	legislature. Such requirement shall not apply to the
43	reclassification of criminal activity or the enactment of laws
44	the result of which is to impose an already enacted fee,
45	penalty, or fine to additional conduct.
46	(e) Except as provided herein, state revenues collected
47	for any fiscal year shall be limited to state revenues allowed
48	under this subsection for the prior fiscal year plus an
49	adjustment for growth. As used in this subsection, "growth"
50	means an amount equal to the average annual rate of growth in
51	Florida personal income over the most recent twenty quarters
52	times the state revenues allowed under this subsection for the
53	prior fiscal year. For the 1995-1996 fiscal year, the state
54	revenues allowed under this subsection for the prior fiscal year
55	shall equal the state revenues collected for the 1994-1995
56	fiscal year. Florida personal income shall be determined by the
57	legislature, from information available from the United States
58	Department of Commerce or its successor on the first day of
59	February prior to the beginning of the fiscal year. State
60	revenues collected for any fiscal year in excess of this
61	limitation shall be transferred to the budget stabilization fund
62	until the fund reaches the maximum balance specified in Section
63	19(g) of Article III, and thereafter shall be refunded to
64	taxpayers as provided by general law. State revenues allowed
65	under this subsection for any fiscal year may be increased by a
66	two-thirds vote of the membership of each house of the
67	legislature in a separate bill that contains no other subject
68	and that sets forth the dollar amount by which the state
69	revenues allowed will be increased. The vote may not be taken
70	less than seventy-two hours after the third reading of the bill.
71	For purposes of this subsection, "state revenues" means taxes,
72	fees, licenses, and charges for services imposed by the
73	legislature on individuals, businesses, or agencies outside
74	state government. However, "state revenues" does not include:
75	revenues that are necessary to meet the requirements set forth
76	in documents authorizing the issuance of bonds by the state;
77	revenues that are used to provide matching funds for the federal
78	Medicaid program with the exception of the revenues used to
79	support the Public Medical Assistance Trust Fund or its
80	successor program and with the exception of state matching funds
81	used to fund elective expansions made after July 1, 1994;
82	proceeds from the state lottery returned as prizes; receipts of
83	the Florida Hurricane Catastrophe Fund; balances carried forward
84	from prior fiscal years; taxes, licenses, fees, and charges for
85	services imposed by local, regional, or school district
86	governing bodies; or revenue from taxes, licenses, fees, and
87	charges for services required to be imposed by any amendment or
88	revision to this constitution after July 1, 1994. An adjustment
89	to the revenue limitation shall be made by general law to
90	reflect the fiscal impact of transfers of responsibility for the
91	funding of governmental functions between the state and other
92	levels of government. The legislature shall, by general law,
93	prescribe procedures necessary to administer this subsection.
94	ARTICLE XII
95	SCHEDULE
96	SECTION 26. Limitation on imposition or increase of taxes,
97	fees, penalties, or fines.--The amendment to Section 1(d) of
98	Article VII limiting the imposition or increase of taxes, fees,
99	penalties, or fines by the legislature shall take effect January
100	1, 2005.
101	BE IT FURTHER RESOLVED that the title and substance of the
102	amendments proposed herein shall appear on the ballot as
103	follows:
104	LIMITATION ON LEGISLATIVE POWER TO IMPOSE
105	OR INCREASE TAXES, FEES, PENALTIES, OR FINES
106	Proposes an amendment to Section 1 of Article VII and the
107	creation of section 26 of Article XII of the State Constitution
108	to require that any law that after January 1, 2005, imposes a
109	tax, fee, penalty, or fine, expands a tax base, or increases a
110	tax rate, fee, penalty, or fine for an amount of significant
111	fiscal impact be enacted in a separate bill by a two-thirds vote
112	of the membership of each house of the Legislature. Requires
113	that any law that after January 1, 2010, repeals an exemption
114	from a tax, fee, penalty, or fine for an amount of significant
115	fiscal impact be enacted in a separate bill by a two-thirds vote
116	of the membership of each house of the Legislature. Exempts from
117	such requirements the reclassification of criminal activity or
118	the enactment of laws the result of which is to impose an
119	already enacted fee, penalty, or fine to additional conduct.
120