HJR 905

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 1 of
3	Article VII of the State Constitution revising the state
4	revenue limitation and providing a local government
5	revenue limitation to be implemented by general law.
6
7	Be It Resolved by the Legislature of the State of Florida:
8
9	That the following amendment to Section 1 of Article VII of
10	the State Constitution is agreed to and shall be submitted to
11	the electors of this state for approval or rejection at the next
12	general election or at an earlier special election specifically
13	authorized by law for that purpose:
14	ARTICLE VII
15	FINANCE AND TAXATION
16	SECTION 1.  Taxation; appropriations; state expenses; state
17	and local government revenue limitation.--
18	(a)  No tax shall be levied except in pursuance of law. No
19	state ad valorem taxes shall be levied upon real estate or
20	tangible personal property. All other forms of taxation shall be
21	preempted to the state except as provided by general law.
22	(b)  Motor vehicles, boats, airplanes, trailers, trailer
23	coaches and mobile homes, as defined by law, shall be subject to
24	a license tax for their operation in the amounts and for the
25	purposes prescribed by law, but shall not be subject to ad
26	valorem taxes.
27	(c)  No money shall be drawn from the treasury except in
28	pursuance of appropriation made by law.
29	(d)  Provision shall be made by law for raising sufficient
30	revenue to defray the expenses of the state for each fiscal
31	period.
32	(e)  Except as provided herein, state revenues collected
33	for any fiscal year shall be limited to state revenues allowed
34	under this subsection for the prior fiscal year plus an
35	adjustment for growth. As used in this subsection, "growth"
36	means an amount equal to the average annual rate of growth in
37	Florida personal income over the most recent twenty quarters
38	times the state revenues allowed under this subsection for the
39	prior fiscal year multiplied by the sum of one percentage point
40	plus the combined average annual rate of change in population
41	and in the Consumer Price Index as initially reported by the
42	United States Department of Labor, or successor reports, over
43	the most recent five years. For the 2011-2012 1995-1996 fiscal
44	year, the state revenues allowed under this subsection for the
45	prior fiscal year shall equal the state revenues collected in
46	the 2009-2010 fiscal year plus an adjustment for growth for the
47	2010-2011 1994-1995 fiscal year. Florida personal income shall
48	be determined by the legislature, from information available
49	from the United States Department of Commerce or its successor
50	on the first day of February prior to the beginning of the
51	fiscal year. State revenues collected for any fiscal year in
52	excess of this limitation shall be transferred to the budget
53	stabilization fund until the fund reaches the maximum balance
54	specified in Section 19(g) of Article III, or returned and
55	thereafter shall be refunded to taxpayers as provided by general
56	law. State revenues allowed under this subsection for any fiscal
57	year may be increased by a two-thirds vote of the membership of
58	each house of the legislature in a separate bill that contains
59	no other subject and that sets forth the dollar amount by which
60	the state revenues allowed will be increased. The vote may not
61	be taken less than seventy-two hours after the third reading of
62	the bill. For purposes of this subsection, "state revenues"
63	means taxes, fees, licenses, fines, and charges for services
64	imposed by the legislature on individuals, businesses, or
65	agencies outside state government. However, "state revenues"
66	does not include: revenues that are necessary to meet the
67	requirements set forth in documents authorizing the issuance of
68	bonds by the state prior to July 1, 2010; revenues that are used
69	to provide matching funds for the federal Medicaid program with
70	the exception of the revenues used to support the Public Medical
71	Assistance Trust Fund or its successor program and with the
72	exception of state matching funds used to fund elective
73	expansions made after July 1, 1994; proceeds from the state
74	lottery returned as prizes; receipts of the Florida Hurricane
75	Catastrophe Fund and Citizens Property Insurance Corporation;
76	receipts of public universities and community colleges; balances
77	carried forward from prior fiscal years; taxes, licenses, fees,
78	and charges for services imposed by local, regional, or school
79	district governing bodies; or revenue from taxes, licenses,
80	fees, and charges for services required to be imposed by any
81	amendment or revision to this constitution after July 1, 1994.
82	An adjustment to the revenue limitation shall be made by general
83	law to reflect the fiscal impact of transfers of responsibility
84	for the funding of governmental functions between the state and
85	other levels of government. The legislature shall, by general
86	law, prescribe procedures necessary to administer this
87	subsection.
88	(f)  Revenues collected by counties, municipalities, school
89	districts, and special districts may not exceed revenues
90	calculated using the adjustment for growth in subsection (e),
91	except that enrollment shall be used instead of population for
92	school districts and the property tax base shall be used instead
93	of population when population statistics are not available. By
94	general law, the legislature shall implement this subsection.
95	The legislature shall determine the types of revenues to be
96	included within the limitation, the applicability of the
97	limitation to different types of governments, including
98	exempting types of governments from the limitation, providing
99	for the use of excess revenues and conditions under which the
100	limitation may be exceeded, and granting special consideration
101	to revenues resulting from economic development programs or
102	activities. The Legislature shall provide for an increase in the
103	revenue limitation to account for revenues expended to comply
104	with state and federal mandates.
105	BE IT FURTHER RESOLVED that the following statement be
106	placed on the ballot:
107	CONSTITUTIONAL AMENDMENT
108	ARTICLE VII, SECTION 1
109	STATE AND LOCAL GOVERNMENT REVENUE LIMITATIONS.--Proposing
110	an amendment to the State Constitution to revise the state
111	revenue limitation by providing that state revenue growth shall
112	be limited to changes in population and inflation, plus one
113	percentage point, and by changing the types of revenues that are
114	subject to the limitation; and to provide a revenue limitation
115	for counties, municipalities, school districts, and special
116	districts to be implemented by the Legislature and requiring the
117	Legislature to provide for an increase in the revenue limitation
118	to account for revenues expended to comply with state and
119	federal mandates.

CODING: Words stricken are deletions; words underlined are additions.