| 1 | House Joint Resolution |
| 2 | A joint resolution proposing an amendment to Section 7 of |
| 3 | Article XI of the State Constitution to require approval |
| 4 | by at least two-thirds of the voters of any proposed |
| 5 | amendment or revision to the State Constitution imposing |
| 6 | or authorizing imposition of any new tax or fee, |
| 7 | increasing or authorizing an increase in any existing tax |
| 8 | or fee, or imposing a significant fiscal impact on the |
| 9 | state, counties, school districts, municipalities, or |
| 10 | special districts, and to delete a provision limiting such |
| 11 | voting requirement to only new state taxes or fees. |
| 12 |
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| 13 | Be It Resolved by the Legislature of the State of Florida: |
| 14 |
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| 15 | That the amendment to Section 7 of Article XI of the State |
| 16 | Constitution set forth below is agreed to and shall be submitted |
| 17 | to the electors of Florida for approval or rejection at the |
| 18 | general election to be held in November 2006: |
| 19 | ARTICLE XI |
| 20 | AMENDMENTS |
| 21 | SECTION 7. Tax, or fee, or significant fiscal impact |
| 22 | limitation.--Notwithstanding Article X, Section 12(d) of this |
| 23 | constitution: |
| 24 | (a) Any amendment or revision to this constitution that |
| 25 | imposes or authorizes the imposition of a, no new State tax or |
| 26 | fee or increases or authorizes an increase in an existing tax or |
| 27 | fee shall become effective only if be imposed on or after |
| 28 | November 8, 1994 by any amendment to this constitution unless |
| 29 | the proposed amendment or revision is approved by not fewer than |
| 30 | two-thirds of the voters voting in the election in which such |
| 31 | proposed amendment or revision is considered. This subsection |
| 32 | shall apply to the imposition or authorization of an existing |
| 33 | tax or fee that is not currently being collected, to an increase |
| 34 | in the rate of an existing tax or fee, and to the modification |
| 35 | of an exemption, exclusion, deduction, credit, or other |
| 36 | mechanism which currently eliminates or reduces the liability of |
| 37 | a person or entity for an existing tax or fee. For purposes of |
| 38 | this section, the phrase "new State tax or fee" means shall mean |
| 39 | any tax or fee which would produce revenue subject to lump sum |
| 40 | or other appropriation by the Legislature, either for the State |
| 41 | general revenue fund or any trust fund, which tax or fee is not |
| 42 | in effect on November 7, 1994, including without limitation such |
| 43 | taxes and fees as are the subject of proposed constitutional |
| 44 | amendments appearing on the ballot on November 8, 1994. The |
| 45 | phrase "new tax or fee" also means any tax or fee which would |
| 46 | produce revenue for a county, school district, municipality, or |
| 47 | special district. This section shall apply to proposed |
| 48 | constitutional amendments relating to State taxes or fees which |
| 49 | appear on the November 8, 1994 ballot, or later ballots, and Any |
| 50 | such proposed amendment or revision which fails to gain the two- |
| 51 | thirds vote required hereby shall be null, void, and without |
| 52 | effect. |
| 53 | (b) Any amendment or revision to this constitution that |
| 54 | imposes a significant fiscal impact on the state, counties, |
| 55 | school districts, municipalities, or special districts in the |
| 56 | aggregate shall become effective only if the proposed amendment |
| 57 | or revision is approved by not fewer than two-thirds of the |
| 58 | voters voting in the election in which such proposed amendment |
| 59 | or revision is considered. For purposes of this section, the |
| 60 | phrase "significant fiscal impact" means the proposed amendment |
| 61 | or revision has an annual fiscal impact in any state fiscal year |
| 62 | prior to and including the first state fiscal year of full |
| 63 | implementation in an amount greater than one-tenth of one |
| 64 | percent of the total state budget for the state fiscal year |
| 65 | ending in the year prior to the election in which such proposed |
| 66 | amendment or revision is considered. The dollar amount for the |
| 67 | determination of a significant fiscal impact shall be certified |
| 68 | pursuant to the process established in general law. Any such |
| 69 | proposed amendment or revision which fails to gain the two- |
| 70 | thirds vote required hereby shall be null, void, and without |
| 71 | effect. |
| 72 | BE IT FURTHER RESOLVED that the title and substance of the |
| 73 | amendment proposed herein shall appear on the ballot as follows: |
| 74 | TWO-THIRDS VOTE FOR CONSTITUTIONAL AMENDMENTS INCREASING |
| 75 | OR IMPOSING TAXES, FEES, OR A SIGNIFICANT FISCAL IMPACT |
| 76 | Proposes an amendment to Section 7 of Article XI of the |
| 77 | State Constitution to require approval by at least two-thirds of |
| 78 | the voters of the state voting in an election on any proposed |
| 79 | amendment or revision to the State Constitution imposing or |
| 80 | authorizing imposition of any new tax or fee, increasing or |
| 81 | authorizing an increase in any existing tax or fee, or imposing |
| 82 | a significant fiscal impact on the state, counties, school |
| 83 | districts, municipalities, or special districts, such proposal |
| 84 | to amend and expand the existing two-thirds vote requirement |
| 85 | adopted by Florida voters in 1996 but currently applying only to |
| 86 | proposed amendments that impose a new state tax or fee, all |
| 87 | other proposed amendments or revisions currently requiring |
| 88 | approval by only a simple majority of those voting on the |
| 89 | amendment or revision; to delete a provision limiting |
| 90 | application of such voting requirement to only state taxes or |
| 91 | fees; to extend the existing two-thirds vote requirement to |
| 92 | taxes and fees producing revenue for counties, municipalities, |
| 93 | school districts, and special districts rather than only the |
| 94 | state; to expand the definition of the term "new tax or fee" to |
| 95 | include revenue-producing exactions for counties, |
| 96 | municipalities, school districts, and special districts; and to |
| 97 | define the term "significant fiscal impact" to mean having a |
| 98 | collective annual fiscal impact on the state, counties, |
| 99 | municipalities, and special districts in the first state fiscal |
| 100 | year of full implementation of the proposed amendment or |
| 101 | revision in an amount greater than one-tenth of one percent of |
| 102 | the total state budget for the state fiscal year ending in the |
| 103 | year prior to the general election in which such proposed |
| 104 | amendment or revision is considered. |