| 1 | House Joint Resolution |
| 2 | A joint resolution proposing an amendment to Section 7 of |
| 3 | Article XI of the State Constitution, relating to state |
| 4 | tax or fee limitations, to specify application to |
| 5 | imposition of new state taxes or fees, increases in |
| 6 | existing state taxes or fees, and imposition of |
| 7 | significant financial impact on state government. |
| 8 |
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| 9 | Be It Resolved by the Legislature of the State of Florida: |
| 10 |
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| 11 | That the following amendment to Section 7 of Article XI of |
| 12 | the State Constitution is agreed to and shall be submitted to |
| 13 | the electors of this state for approval or rejection at the next |
| 14 | general election or at an earlier special election specifically |
| 15 | authorized by law for that purpose: |
| 16 | ARTICLE XI |
| 17 | AMENDMENTS |
| 18 | SECTION 7. Tax, or fee, or significant financial impact |
| 19 | limitation.--Notwithstanding Article X, Section 12(d) of this |
| 20 | constitution:, |
| 21 | (a) No amendment or revision to this constitution that |
| 22 | imposes a new state tax or fee shall become effective be imposed |
| 23 | on or after November 8, 1994 by any amendment to this |
| 24 | constitution unless the proposed amendment or revision is |
| 25 | approved by not fewer than two-thirds of the voters voting in |
| 26 | the election in which such proposed amendment or revision is |
| 27 | considered. For purposes of this subsection section, the phrase |
| 28 | "new state tax or fee" shall mean any tax or fee that which |
| 29 | would produce revenue subject to lump sum or other appropriation |
| 30 | by the Legislature, either for the state general revenue fund or |
| 31 | any trust fund, which tax or fee is not in effect on November 7, |
| 32 | 1994. including without limitation such taxes and fees as are |
| 33 | the subject of proposed constitutional amendments appearing on |
| 34 | the ballot on November 8, 1994. This section shall apply to |
| 35 | proposed constitutional amendments relating to State taxes or |
| 36 | fees which appear on the November 8, 1994 ballot, or later |
| 37 | ballots, and Any such proposed amendment or revision that which |
| 38 | fails to gain the two-thirds vote required by this subsection |
| 39 | hereby shall be null, void, and without effect. |
| 40 | (b) No amendment or revision to this constitution that |
| 41 | increases an existing state tax or fee shall become effective |
| 42 | unless the proposed amendment or revision is approved by not |
| 43 | fewer than two-thirds of the voters voting in the election in |
| 44 | which such proposed amendment or revision is considered. For |
| 45 | purposes of this subsection, the phrase "existing state tax or |
| 46 | fee" means any tax or fee that produces revenue subject to lump |
| 47 | sum or other appropriation by the legislature, either for the |
| 48 | state general revenue fund or any trust fund, which tax or fee |
| 49 | is in effect at the time of the election at which the proposed |
| 50 | amendment or revision is considered. Any such proposed amendment |
| 51 | or revision that fails to gain the two-thirds vote required by |
| 52 | this subsection shall be null, void, and without effect. |
| 53 | (c) No amendment or revision to this constitution that |
| 54 | imposes a significant financial impact on state government shall |
| 55 | become effective unless the proposed amendment or revision is |
| 56 | approved by not fewer than two-thirds of the voters voting in |
| 57 | the election in which such proposed amendment or revision is |
| 58 | considered. For purposes of this subsection, the phrase |
| 59 | "significant financial impact" means a financial impact to the |
| 60 | state in any state fiscal year prior to and including the first |
| 61 | state fiscal year of full implementation, including requiring |
| 62 | the legislature to increase taxes or fees in order to maintain |
| 63 | the state budget at existing revenues and expenditures, in an |
| 64 | amount greater than two-tenths of one percent of the portion of |
| 65 | the state budget appropriated from the state general revenue |
| 66 | fund, as established in the general appropriations act approved |
| 67 | by the governor, for the state fiscal year ending in the year |
| 68 | prior to the election in which such proposed amendment or |
| 69 | revision is considered. The determination of whether a proposed |
| 70 | amendment or revision imposes a significant financial impact on |
| 71 | state government shall be made and certified in accordance with |
| 72 | general law. Any such proposed amendment or revision that fails |
| 73 | to gain the two-thirds vote required by this subsection shall be |
| 74 | null, void, and without effect. |
| 75 | BE IT FURTHER RESOLVED that the following statement be |
| 76 | placed on the ballot: |
| 77 | CONSTITUTIONAL AMENDMENT |
| 78 | ARTICLE XI, SECTION 7 |
| 79 | TWO-THIRDS VOTE FOR AMENDMENT INCREASING STATE TAX OR FEE |
| 80 | OR IMPOSING A SIGNIFICANT FINANCIAL IMPACT.--Under this measure |
| 81 | proposing to amend the State Constitution, a proposed amendment |
| 82 | or revision to the State Constitution that increases an existing |
| 83 | state tax or fee would have to be approved by at least two- |
| 84 | thirds of those voters voting in the election in which the |
| 85 | amendment or revision is considered. For the purposes of this |
| 86 | measure, "existing state tax or fee" means any tax or fee that |
| 87 | produces revenue subject to lump-sum or other appropriation by |
| 88 | the Legislature, either for the state general revenue fund or |
| 89 | any trust fund, if that tax or fee is in effect at the time of |
| 90 | the election when the proposed amendment or revision is |
| 91 | considered. This measure would also require that a proposed |
| 92 | amendment or revision to the State Constitution that would |
| 93 | impose a significant financial impact on state government must |
| 94 | be approved by at least two-thirds of those voters voting in the |
| 95 | election in which the amendment or revision is considered. For |
| 96 | the purposes of this measure, "significant financial impact" |
| 97 | means a financial impact to the state in any state fiscal year |
| 98 | prior to and including the first state fiscal year of full |
| 99 | implementation, including requiring the Legislature to increase |
| 100 | taxes or fees in order to maintain the state budget at existing |
| 101 | revenues and expenditures, in an amount greater than two-tenths |
| 102 | of one percent of the portion of the state budget appropriated |
| 103 | from the state general revenue fund, as established in the |
| 104 | General Appropriations Act approved by the Governor, for the |
| 105 | state fiscal year ending in the year prior to the election in |
| 106 | which such proposed amendment or revision is considered. The |
| 107 | determination of whether a proposed amendment or revision |
| 108 | imposes a significant financial impact on state government would |
| 109 | be made and certified in accordance with general law. This |
| 110 | measure adds to an existing provision of the Florida |
| 111 | Constitution, passed by Florida voters in 1996, that currently |
| 112 | applies the same two-thirds vote requirement only to a proposed |
| 113 | amendment that imposes a new state tax or fee. All other |
| 114 | proposed amendments or revisions presently must be approved by |
| 115 | only a simple majority of those voting on the proposal. The |
| 116 | measure also makes conforming changes in this section of the |
| 117 | State Constitution and repeals obsolete provisions relating to |
| 118 | items on the November 8, 1994, ballot. |