| 1 | The Justice Council recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | House Joint Resolution |
| 6 | A joint resolution proposing an amendment to Section 7 of |
| 7 | Article XI of the State Constitution to require approval |
| 8 | by at least two-thirds of the voters of any proposed |
| 9 | amendment or revision to the State Constitution imposing |
| 10 | or authorizing imposition of any new tax or fee, |
| 11 | increasing or authorizing an increase in any existing tax |
| 12 | or fee, or imposing a significant fiscal impact on the |
| 13 | state, counties, school districts, municipalities, or |
| 14 | special districts, and to delete a provision limiting such |
| 15 | voting requirement to only new state taxes or fees. |
| 16 |
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| 17 | Be It Resolved by the Legislature of the State of Florida: |
| 18 |
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| 19 | That the amendment to Section 7 of Article XI of the State |
| 20 | Constitution set forth below is agreed to and shall be submitted |
| 21 | to the electors of Florida for approval or rejection at the |
| 22 | general election to be held in November 2006: |
| 23 | ARTICLE XI |
| 24 | AMENDMENTS |
| 25 | SECTION 7. Tax, or fee, or significant fiscal impact |
| 26 | limitation.--Notwithstanding Article X, Section 12(d) of this |
| 27 | constitution: |
| 28 | (a) Any amendment or revision to this constitution that |
| 29 | imposes or authorizes the imposition of a, no new State tax or |
| 30 | fee or increases or authorizes an increase in an existing tax or |
| 31 | fee shall become effective only if be imposed on or after |
| 32 | November 8, 1994 by any amendment to this constitution unless |
| 33 | the proposed amendment or revision is approved by not fewer than |
| 34 | two-thirds of the voters voting in the election in which such |
| 35 | proposed amendment or revision is considered. This subsection |
| 36 | shall apply to the imposition or authorization of an existing |
| 37 | tax or fee that is not currently being collected, to an increase |
| 38 | in the rate of an existing tax or fee, and to the modification |
| 39 | of an exemption, exclusion, deduction, credit, or other |
| 40 | mechanism which currently eliminates or reduces the liability of |
| 41 | a person or entity for an existing tax or fee. For purposes of |
| 42 | this section, the phrase "new State tax or fee" means shall mean |
| 43 | any tax or fee which would produce revenue subject to lump sum |
| 44 | or other appropriation by the Legislature, either for the State |
| 45 | general revenue fund or any trust fund, which tax or fee is not |
| 46 | in effect on November 7, 1994, including without limitation such |
| 47 | taxes and fees as are the subject of proposed constitutional |
| 48 | amendments appearing on the ballot on November 8, 1994. The |
| 49 | phrase "new tax or fee" also means any tax or fee which would |
| 50 | produce revenue for a county, school district, municipality, or |
| 51 | special district. This section shall apply to proposed |
| 52 | constitutional amendments relating to State taxes or fees which |
| 53 | appear on the November 8, 1994 ballot, or later ballots, and Any |
| 54 | such proposed amendment or revision which fails to gain the two- |
| 55 | thirds vote required hereby shall be null, void, and without |
| 56 | effect. |
| 57 | (b) Any amendment or revision to this constitution that |
| 58 | imposes a significant fiscal impact on the state, counties, |
| 59 | school districts, municipalities, or special districts shall |
| 60 | become effective only if the proposed amendment or revision is |
| 61 | approved by not fewer than two-thirds of the voters voting in |
| 62 | the election in which such proposed amendment or revision is |
| 63 | considered. For purposes of this section, the phrase |
| 64 | "significant fiscal impact" means having a collective annual |
| 65 | fiscal impact in an amount greater than one-tenth of one percent |
| 66 | of the total state budget for the state fiscal year ending in |
| 67 | the year prior to the election in which such proposed amendment |
| 68 | or revision is considered. The dollar amount for the |
| 69 | determination of a significant fiscal impact shall be certified |
| 70 | pursuant to the process established in general law. Any such |
| 71 | proposed amendment or revision which fails to gain the two- |
| 72 | thirds vote required hereby shall be null, void, and without |
| 73 | effect. |
| 74 | BE IT FURTHER RESOLVED that the title and substance of the |
| 75 | amendment proposed herein shall appear on the ballot as follows: |
| 76 | EXTRAORDINARY VOTE TO AMEND CONSTITUTION TO INCREASE |
| 77 | OR IMPOSE TAXES, FEES, OR SIGNIFICANT FISCAL IMPACT |
| 78 | Proposes an amendment to Section 7 of Article XI of the |
| 79 | State Constitution to require approval by at least two-thirds of |
| 80 | the voters of any proposed amendment or revision to the State |
| 81 | Constitution imposing or authorizing imposition of any new tax |
| 82 | or fee, increasing or authorizing an increase in any existing |
| 83 | tax or fee, or imposing a significant fiscal impact on the |
| 84 | state, counties, school districts, municipalities, or special |
| 85 | districts; to delete a provision limiting application of such |
| 86 | voting requirement to only state taxes or fees; to expand the |
| 87 | definition of the term "new tax or fee" to include revenue- |
| 88 | producing exactions for counties, municipalities, school |
| 89 | districts, and special districts; and to define the term |
| 90 | "significant fiscal impact" to mean having a collective annual |
| 91 | fiscal impact in an amount greater than one-tenth of one percent |
| 92 | of the total state budget for the state fiscal year ending in |
| 93 | the year prior to the general election in which such proposed |
| 94 | amendment or revision is considered. |