HJR 0385

1
House Joint Resolution
2A joint resolution proposing an amendment to Section 1 of
3Article VII of the State Constitution relating to a
4limitation on legislative power to impose a tax, expand a
5tax base, increase a tax rate, or repeal a tax exemption
6and relating to the limitation on state revenue
7collections.
8
9Be It Resolved by the Legislature of the State of Florida:
10
11     That the amendment to Section 1 of Article VII of the State
12Constitution set forth below is agreed to and shall be submitted
13to the electors of Florida for approval or rejection at the
14general election to be held in November 2004:
15
ARTICLE VII
16
FINANCE AND TAXATION
17     SECTION 1.  Taxation; appropriations; state expenses; state
18revenue limitation.--
19     (a)  No tax shall be levied except in pursuance of law. No
20state ad valorem taxes shall be levied upon real estate or
21tangible personal property. All other forms of taxation shall be
22preempted to the state except as provided by general law.
23     (b)  Motor vehicles, boats, airplanes, trailers, trailer
24coaches and mobile homes, as defined by law, shall be subject to
25a license tax for their operation in the amounts and for the
26purposes prescribed by law, but shall not be subject to ad
27valorem taxes.
28     (c)  No money shall be drawn from the treasury except in
29pursuance of appropriation made by law.
30     (d)  Provision shall be made by law for raising sufficient
31revenue to defray the expenses of the state for each fiscal
32period.
33     (e)  A law enacted after January 1, 2005, may not impose a
34tax, expand a tax base, increase a tax rate, or repeal a tax
35exemption, unless the law is enacted in a separate bill for that
36purpose only by a two-thirds vote of the membership of each
37house of the legislature.
38     (f)(e)  Except as provided herein, state revenues collected
39for any fiscal year shall be limited to state revenues allowed
40under this subsection for the prior fiscal year plus an
41adjustment for growth. As used in this subsection, "growth"
42means an amount equal to the average annual rate of growth in
43Florida personal income over the most recent twenty quarters
44times the state revenues allowed under this subsection for the
45prior fiscal year. For the 2005-2006 1995-1996 fiscal year and
46thereafter, the state revenues allowed under this subsection for
47the prior fiscal year shall equal the actual state revenues
48collected for the prior 1994-1995 fiscal year less the amount by
49which actual collections in that year exceed the state revenues
50allowed in that year. Florida personal income shall be
51determined by the legislature, from information available from
52the United States Department of Commerce or its successor on the
53first day of February prior to the beginning of the fiscal year.
54State revenues collected for any fiscal year in excess of this
55limitation shall be transferred to the budget stabilization fund
56until the fund reaches the maximum balance specified in Section
5719(g) of Article III, and thereafter shall be refunded to
58taxpayers as provided by general law. State revenues allowed
59under this subsection for any fiscal year may be increased by a
60two-thirds vote of the membership of each house of the
61legislature in a separate bill that contains no other subject
62and that sets forth the dollar amount by which the state
63revenues allowed will be increased. The vote may not be taken
64less than seventy-two hours after the third reading of the bill.
65For purposes of this subsection, "state revenues" means taxes,
66fees, licenses, and charges for goods and services imposed by
67the legislature on individuals, businesses, or agencies outside
68state government. However, "state revenues" does not include:
69revenues that are necessary to meet the requirements set forth
70in documents authorizing the issuance of bonds by the state;
71revenues that are used to provide matching funds for the federal
72Medicaid program with the exception of the revenues used to
73support the Public Medical Assistance Trust Fund or its
74successor program and with the exception of state matching funds
75used to fund elective expansions made after July 1, 1994;
76proceeds from the state lottery returned as prizes; receipts of
77the Florida Hurricane Catastrophe Fund; balances carried forward
78from prior fiscal years; taxes, licenses, fees, and charges for
79goods and services imposed by local, regional, or school
80district governing bodies; or revenue from taxes, licenses,
81fees, and charges for goods and services required to be imposed
82by any amendment or revision to this constitution after July 1,
831994. An adjustment to the revenue limitation shall be made by
84general law to reflect the fiscal impact of transfers of
85responsibility for the funding of governmental functions between
86the state and other levels of government. The legislature shall,
87by general law, prescribe procedures necessary to administer
88this subsection.
89     BE IT FURTHER RESOLVED that the title and substance of the
90amendment proposed herein shall appear on the ballot as follows:
91
LIMITATION ON STATE REVENUES AND LIMITATION ON
92
POWER OF LEGISLATURE TO IMPOSE OR INCREASE TAXES
93     Proposes an amendment to Section 1 of Article VII of the
94State Constitution to: require limits on legislative imposition
95of or increase in taxes, expansion of a tax base, or repeal of a
96tax exemption by requiring a separate bill for that purpose only
97and an extraordinary vote; change the existing limit on the
98amount of revenues the state can receive each year; limit the
99growth in actual revenues from one year to the next, as opposed
100to the current provision which limits growth in revenues over
101the allowable limit in the prior year; delete the exclusion from
102"state revenues" of revenues that are used to provide matching
103funds for the federal Medicaid program; include charges for
104"goods" imposed by the Legislature within the definition of
105"state revenues"; and exclude charges for "goods" imposed by
106local, regional, or school district governing bodies or by any
107subsequent amendment or revision to the State Constitution from
108the definition of "state revenues."


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