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