Senate Bill sb0364

    Florida Senate - 2005                                  SJR 364

    By Senator Haridopolos





    26-327-05

  1                 Senate Joint Resolution No. ____

  2         A joint resolution proposing an amendment to

  3         Section 1 of Article VII of the State

  4         Constitution, relating to a limitation on

  5         legislative power to impose or increase, or to

  6         repeal an exemption from, taxes, fees,

  7         penalties, or fines.

  8  

  9  Be It Resolved by the Legislature of the State of Florida:

10  

11         That the amendment to Section 1 of Article VII of the

12  State Constitution set forth below is agreed to and shall be

13  submitted to the electors of this state for approval or

14  rejection at the next general election or at an earlier

15  special election specifically authorized by law for that

16  purpose:

17                           ARTICLE VII

18                       FINANCE AND TAXATION

19         SECTION 1.  Taxation; appropriations; state expenses;

20  state revenue limitation.--

21         (a)  No tax shall be levied except in pursuance of law.

22  No state ad valorem taxes shall be levied upon real estate or

23  tangible personal property. All other forms of taxation shall

24  be preempted to the state except as provided by general law.

25         (b)  Motor vehicles, boats, airplanes, trailers,

26  trailer coaches and mobile homes, as defined by law, shall be

27  subject to a license tax for their operation in the amounts

28  and for the purposes prescribed by law, but shall not be

29  subject to ad valorem taxes.

30         (c)  No money shall be drawn from the treasury except

31  in pursuance of appropriation made by law.

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    Florida Senate - 2005                                  SJR 364
    26-327-05




 1         (d)  Provision shall be made by law for raising

 2  sufficient revenue to defray the expenses of the state for

 3  each fiscal period. However, a law enacted after January 1,

 4  2007, may not impose a tax, fee, penalty, or fine, expand a

 5  tax base, or increase a tax rate, fee, penalty, or fine for an

 6  amount of significant fiscal impact unless the law is enacted

 7  in a separate bill for that purpose only by a two-thirds vote

 8  of the membership of each house of the legislature. A law

 9  enacted after January 1, 2012, may not repeal an exemption

10  from a tax, fee, penalty, or fine for an amount of significant

11  fiscal impact unless the law is enacted in a separate bill for

12  that purpose only by a two-thirds vote of the membership of

13  each house of the legislature. Such requirement shall not

14  apply to the reclassification of criminal activity or the

15  enactment of laws the result of which is to make an already

16  enacted fee, penalty, or fine applicable to additional

17  conduct.

18         (e)  Except as provided herein, state revenues

19  collected for any fiscal year shall be limited to state

20  revenues allowed under this subsection for the prior fiscal

21  year plus an adjustment for growth. As used in this

22  subsection, "growth" means an amount equal to the average

23  annual rate of growth in Florida personal income over the most

24  recent twenty quarters times the state revenues allowed under

25  this subsection for the prior fiscal year. For the 1995-1996

26  fiscal year, the state revenues allowed under this subsection

27  for the prior fiscal year shall equal the state revenues

28  collected for the 1994-1995 fiscal year. Florida personal

29  income shall be determined by the legislature, from

30  information available from the United States Department of

31  Commerce or its successor on the first day of February prior

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    Florida Senate - 2005                                  SJR 364
    26-327-05




 1  to the beginning of the fiscal year. State revenues collected

 2  for any fiscal year in excess of this limitation shall be

 3  transferred to the budget stabilization fund until the fund

 4  reaches the maximum balance specified in Section 19(g) of

 5  Article III, and thereafter shall be refunded to taxpayers as

 6  provided by general law. State revenues allowed under this

 7  subsection for any fiscal year may be increased by a

 8  two-thirds vote of the membership of each house of the

 9  legislature in a separate bill that contains no other subject

10  and that sets forth the dollar amount by which the state

11  revenues allowed will be increased. The vote may not be taken

12  less than seventy-two hours after the third reading of the

13  bill. For purposes of this subsection, "state revenues" means

14  taxes, fees, licenses, and charges for services imposed by the

15  legislature on individuals, businesses, or agencies outside

16  state government. However, "state revenues" does not include:

17  revenues that are necessary to meet the requirements set forth

18  in documents authorizing the issuance of bonds by the state;

19  revenues that are used to provide matching funds for the

20  federal Medicaid program with the exception of the revenues

21  used to support the Public Medical Assistance Trust Fund or

22  its successor program and with the exception of state matching

23  funds used to fund elective expansions made after July 1,

24  1994; proceeds from the state lottery returned as prizes;

25  receipts of the Florida Hurricane Catastrophe Fund; balances

26  carried forward from prior fiscal years; taxes, licenses,

27  fees, and charges for services imposed by local, regional, or

28  school district governing bodies; or revenue from taxes,

29  licenses, fees, and charges for services required to be

30  imposed by any amendment or revision to this constitution

31  after July 1, 1994. An adjustment to the revenue limitation

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    Florida Senate - 2005                                  SJR 364
    26-327-05




 1  shall be made by general law to reflect the fiscal impact of

 2  transfers of responsibility for the funding of governmental

 3  functions between the state and other levels of government.

 4  The legislature shall, by general law, prescribe procedures

 5  necessary to administer this subsection.

 6         BE IT FURTHER RESOLVED that the following statement be

 7  placed on the ballot:

 8                     CONSTITUTIONAL AMENDMENT

 9                      ARTICLE VII, SECTION 1

10         LIMITATION ON LEGISLATIVE POWER TO IMPOSE OR INCREASE

11  TAXES, FEES, PENALTIES, OR FINES.--Proposes an amendment to

12  Section 1 of Article VII of the State Constitution to require

13  that any law enacted after January 1, 2007, which imposes a

14  tax, fee, penalty, or fine, expands a tax base, or increases a

15  tax rate, fee, penalty, or fine for an amount of significant

16  fiscal impact be enacted in a separate bill by a two-thirds

17  vote of the membership of each house of the Legislature.

18  Requires that any law enacted after January 1, 2012, which

19  repeals an exemption from a tax, fee, penalty, or fine for an

20  amount of significant fiscal impact be enacted in a separate

21  bill by a two-thirds vote of the membership of each house of

22  the Legislature. Exempts from such requirements the

23  reclassification of criminal activity or the enactment of laws

24  the result of which is to make an already enacted fee,

25  penalty, or fine applicable to additional conduct.

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