Senate Bill sb0206

    Florida Senate - 2003                                   SB 206

    By Senator Miller





    18-259-03

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; creating the Sales Tax

  4         Exemption Commission; providing for membership

  5         and duties of the commission; requiring the

  6         commission to report to the Governor and to

  7         legislative leaders; prohibiting the creation

  8         of new sales tax exemptions for a specified

  9         period; providing an effective date.

10  

11  Be It Enacted by the Legislature of the State of Florida:

12  

13         Section 1.  Sales Tax Exemption Commission; creation;

14  membership; duties; prohibition.--

15         (1)  There is created the Sales Tax Exemption

16  Commission, consisting of nine residents of this state, none

17  of whom may be a member of the Florida Legislature. The

18  Governor shall appoint three members of the commission; the

19  President of the Senate shall appoint two members; the Speaker

20  of the House of Representatives shall appoint two members; the

21  Minority Leader of the Senate shall appoint one member; and

22  the Minority Leader of the House of Representatives shall

23  appoint one member. The membership of the commission must be

24  representative of the racial, gender, and economic diversity

25  of the state.

26         (2)  The duties of the commission are to review all

27  sales tax exemptions and make recommendations for eliminating

28  exemptions during fiscal years 2004-2005 through 2009-2010 so

29  as to generate a minimum of $25 billion in additional state

30  revenue.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                   SB 206
    18-259-03




 1         (3)  The additional revenue generated because of the

 2  elimination of sales tax exemptions under subsection (2) must

 3  be used to meet requirements for reducing class sizes in

 4  grades K-12 which are set forth in Section 1 of Article IX of

 5  the State Constitution and for hiring new teachers as

 6  necessary to fulfill those requirements.

 7         (4)  By January 1, 2004, the commission shall report

 8  its recommendations to the Governor, the President of the

 9  Senate, the Speaker of the House of Representatives, the

10  Minority Leader of the Senate, and the Minority Leader of the

11  House of Representatives.

12         (5)  Between fiscal year 2004-2005 and fiscal year

13  2009-2010, no new sales tax exemptions may be established in

14  this state.

15         Section 2.  This act shall take effect July 1, 2003.

16  

17            *****************************************

18                          SENATE SUMMARY

19    Creates the Sales Tax Exemption Commission. Provides for
      commission membership. Provides that the commission must
20    recommend eliminating enough exemptions from fiscal year
      2004-2005 through fiscal year 2009-2010 to provide $25
21    billion to fund constitutional requirements for
      class-size reduction in grades K-12. Requires the
22    commission to report to the Governor and to legislative
      leaders. Prohibits the creation of new sales tax
23    exemptions from fiscal year 2004-2005 through fiscal year
      2009-2010.
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CODING: Words stricken are deletions; words underlined are additions.