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A bill to be entitled

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An act relating to taxation; requiring the Governor to

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oversee a review of Florida's tax structure; requiring

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agency assistance; requiring the Governor to provide

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recommendations for revising the tax structure to the

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Legislature by a certain date; providing an effective

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date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1. (1) The Governor is directed to oversee a

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comprehensive review of Florida's state and local tax structure,

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taking into consideration recently proposed revisions considered

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by the Florida Taxation and Budget Reform Commission as well as

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various proposals considered by the Legislature. In carrying out

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the review, the Governor may draw upon the resources of state

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agencies, which shall supply data, perform analyses, or provide

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other information as needed by the Governor for the review.

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     (2) Upon completion of the review, the Governor shall

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develop recommended revisions to the state's current tax

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structure consistent with generally accepted principles of

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taxation. Recommendations may include the repeal or replacement

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of existing taxes, the enactment of new taxes or fees, the repeal

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or enactment of tax exemptions, and increases or decreases in

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current tax rates. To the extent practicable, the Governor shall,

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in the aggregate, strive to make the recommendations revenue-

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neutral. The recommendations shall be submitted to the President

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of the Senate and the Speaker of the House of Representatives by

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February 1, 2009.

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     Section 2.  This act shall take effect upon becoming a law.