HJR 0211 2003
1	House Joint Resolution
2	A joint resolution proposing the creation of Section 20 of
3	Article III of the State Constitution to create a joint
4	legislative committee to conduct periodic reviews of all
5	exemptions from the tax on sales, use, and other
6	transactions imposed by law and all exclusions of sales of
7	services from such taxation.
8
9	Be It Resolved by the Legislature of the State of Florida:
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11	That the creation of Section 20 of Article III of the State
12	Constitution set forth below is agreed to and shall be submitted
13	to the electors of Florida for approval or rejection at the
14	general election to be held in November 2004:
15	ARTICLE III
16	LEGISLATURE
17	SECTION 20. Joint legislative committee for the review of
18	exemptions from the tax on sales, use, and other transactions
19	and all exclusions of sales of services from such taxation.--
20	(a) There is created a joint committee of the legislature
21	to conduct comprehensive, periodic reviews of all exemptions to
22	the tax on sales, use, and other transactions imposed by law and
23	exclusions of sales of services from such taxation. The
24	committee shall consist of nine senators appointed by the
25	President of the Senate and nine representatives appointed by
26	the Speaker of the House of Representatives. The terms of the
27	members of the initial committee for each review cycle shall
28	commence upon appointment and shall run to the general election
29	preceding the organization of the next legislature. The terms of
30	the members of subsequent committees for each review cycle shall
31	be for 2 years and shall run from the organization of one
32	legislature to the general election preceding the organization
33	of the next legislature. A vacancy shall be filled in the same
34	manner as the original appointment. During even-numbered years,
35	the chair of the committee shall be appointed by the President
36	of the Senate, and the vice chair of the committee shall be
37	appointed by the Speaker of the House of Representatives. During
38	odd-numbered years, the chair of the committee shall be
39	appointed by the Speaker of the House of Representatives, and
40	the vice chair of the committee shall be appointed by the
41	President of the Senate.
42	(b) The committee for each review cycle shall have its
43	initial meeting no later than December 1 of the year of its
44	first regular session, and thereafter as necessary at the call
45	of the chair at the time and place designated by the chair. A
46	quorum shall consist of a majority of the committee members from
47	each house. During the interim between regular sessions, the
48	committee may conduct its meetings through teleconferences or
49	other similar means.
50	(c) The committee shall be governed by joint rules adopted
51	by the legislature no later than the 2005 regular session
52	pursuant to authority to adopt rules under section 4 of this
53	article.
54	(d) In conducting its review of each exemption from the
55	tax or the exclusion of the sale of a service from the tax, the
56	committee shall make findings of fact and recommend whether the
57	exemption should be retained, modified, or repealed or the
58	exclusion should be retained or eliminated. Each recommendation
59	must be made by majority vote of the committee members from each
60	house. If a majority vote of the committee members from each
61	house cannot be achieved, the committee must recommend that the
62	exemption or exclusion be retained. The findings of fact and
63	recommendations of the committee shall be made by reports to the
64	President of the Senate and the Speaker of the House of
65	Representatives.
66	(e) The committee may use its discretion in determining
67	the order in which it reviews the exemptions and exclusions;
68	however, the committee should review approximately one-fifth of
69	the exemptions each year of a 5-year review period. For the
70	initial 5-year review, the committee shall submit, to the
71	President of the Senate and the Speaker of the House of
72	Representatives, its reports not later than 30 days prior to
73	each regular session in the years 2006, 2007, 2008, 2009, and
74	2010. The committee shall begin a new 5-year review cycle of all
75	exemptions to the tax on sales, use, and other transactions and
76	all exclusions of sales of services from such taxation every 10
77	years following the termination of the previous review cycle.
78	For each subsequent 5-year review, the committee shall submit
79	its reports not later than 30 days prior to the regular session
80	of each year of that review period, beginning with the 10th year
81	after the year of the final report for the previous review.
82	(f) At the regular session following submission of each
83	annual report to the presiding officers of the legislature, the
84	committee must introduce bills presenting for reenactment,
85	modification, or repeal those exemptions from such tax and any
86	imposition of tax on sales of services that were recommended by
87	the committee in the report submitted immediately prior to the
88	session in which introduced. Each bill so introduced must be
89	restricted to a single exemption or the imposition of the tax on
90	a single service and must be submitted to a vote of the members
91	of the Senate no later than the eighth week of the session in
92	which introduced. Each bill that receives a majority vote in the
93	Senate shall be submitted to a vote of the members of the House
94	of Representatives. An exemption shall not be considered
95	repealed if a bill presenting the exemption for reenactment
96	fails to become law.
97	(g) Nothing contained in this section shall preclude, or
98	be construed to limit, a legislator from filing for any
99	legislative session a bill proposing to modify, repeal, or enact
100	any exemption from the tax on sales, use, and other transactions
101	or any exclusion of sales of services from such taxation.
102	BE IT FURTHER RESOLVED that the title and substance of the
103	amendment proposed herein shall appear on the ballot as follows:
104	JOINT LEGISLATIVE COMMITTEE FOR REVIEW OF
105	SALES TAX EXEMPTIONS AND EXCLUSIONS
106	Proposes the creation of Section 20 of Article III of the
107	State Constitution to create a joint legislative committee to
108	conduct a 5-year review of all exemptions from the tax on sales,
109	use, and other transactions imposed by law and exclusions of
110	sales of services from such taxation. Provides for a new 5-year
111	review every 10 years after conclusion of the prior review.
112	Requires the committee to submit its recommendations in annual
113	reports to the presiding officers of the Legislature. Requires
114	the committee to introduce bills presenting for reenactment,
115	modification, or repeal those exemptions from such tax and any
116	imposition of tax on sales of services that were recommended by
117	the committee in the report submitted immediately prior to the
118	session in which introduced. Requires each bill so introduced to
119	be restricted to a single exemption or the imposition of the tax
120	on a single service and submitted to a vote of the members of
121	the Legislature during the session in which introduced.
122	Preserves a legislator's right to file for any legislative
123	session a bill proposing to modify, repeal, or enact any
124	exemption from the tax on sales, use, and other transactions or
125	any exclusion of sales of services from such taxation.
126