Florida Senate - 2009 COMMITTEE AMENDMENT Bill No. SJR 1906 Barcode 576490 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Governmental Oversight and Accountability (Haridopolos) recommended the following: 1 Senate Amendment (with ballot amendment) 2 3 Delete lines 161 - 202 4 and insert: 5 6 (e) EXCESS REVENUES. State and local governments may not 7 impose taxes, fees, licenses, fines, or charges for services 8 expected to exceed the revenue limit, as projected by the state 9 and local governments at the adoption of their respective 10 budgets for the fiscal year. 11 (1)a. State revenue collected in any fiscal year in excess 12 of the revenue limit shall be transferred to the budget 13 stabilization fund specified in Section 19(g) of Article III 14 until the fund reaches the maximum amount specified in that 15 section. Additional excess revenue shall be held in a separate 16 cash reserve, with such excess revenue and any investment income 17 thereon treated as revenue in the first or second fiscal year 18 after the collection of those revenues, as prescribed by general 19 law. 20 b. Revenue collected by a local government in excess of the 21 revenue limit in any fiscal year shall be transferred to a 22 budget stabilization fund, if such fund has been created by the 23 applicable local government, until the fund reaches a maximum of 24 three percent of the last completed fiscal year’s revenue 25 collection. Additional excess revenue, or revenue collected in 26 excess of the revenue limit by a local government that does not 27 create a budget stabilization fund, shall be held in a separate 28 cash reserve, with such excess revenue and any investment income 29 thereon treated as revenue in the first or second fiscal year 30 after the collection of those excess revenues, as prescribed by 31 general law. 32 (2) Except as provided in paragraph (3), the expenditure of 33 revenue collected in excess of a revenue limit must be approved 34 as follows: 35 a. Revenues accruing to the state may be spent upon 36 approval by a least a two-thirds vote of the membership of each 37 house of the legislature. 38 b. Revenues accruing to a municipality, county, or school 39 district may be spent upon approval by at least: 40 1. Four-fifths of the membership of a governing body having 41 five or fewer members. 42 2. Five members of a governing body having six or seven 43 members. 44 3. Seven members of a governing body having eight or nine 45 members. 46 4. Three-fourths of the membership of a governing body 47 having ten or more members. 48 c. Revenues accruing to a water management district may be 49 spent upon approval by a two-thirds vote of the membership of 50 each house of the legislature. 51 d. Revenues accruing to an independent special district 52 that is a local government and has an elected governing body may 53 be spent upon approval of: 54 1. Four-fifths of the membership of a governing body having 55 five or fewer members. 56 2. Five members of a governing body having six or seven 57 members. 58 3. Seven members of a governing body having eight or nine 59 members. 60 4. Three-fourths of the membership of a governing body 61 having ten or more members. 62 e. Revenues accruing to an independent special district 63 that is a local government and has an appointed governing body 64 may be spent upon approval by a two-thirds vote of the 65 membership of each house of the legislature. 66 (3) The procedures in paragraph (2) to approve the 67 expenditure of revenues in excess of a revenue limit do not 68 apply to: 69 a. The collection and expenditure of specific revenues 70 expressly required by this constitution or the Florida Statutes. 71 b. A federal grant-in-aid program relating to the 72 preservation of the health, safety, welfare, or education of 73 citizens of this state. 74 (4) The legislature shall provide criteria for withdrawing 75 funds from budget stabilization funds created by local 76 governments only for the purpose of covering revenue shortfalls 77 of the general revenue fund or for providing funding in an 78 emergency in which substantial harm occurs to the population or 79 to property within the boundaries of a local government, as 80 prescribed by general law. Expenditure of budget stabilization 81 funds for emergency purposes shall require a declaration of a 82 state of emergency by the governor and a two-thirds majority 83 vote of the members of the legislature or governing body of a 84 local government by a recorded roll call vote. Funds may not be 85 withdrawn for any purpose other than those specified in this 86 subsection. 87 (5) To the extent that this subsection conflicts with 88 section 18 of Article VII, this subsection prevails. 89 90 ====== B A L L O T S T A T E M E N T A M E N D M E N T ====== 91 And the ballot statement is amended as follows: 92 Delete lines 276 - 277 93 and insert: 94 95 in budget stabilization funds, used to reduce future taxes, or 96 spent if the expenditure is approved by a supermajority vote of 97 the Legislature or the governing body of a local government.