Florida Senate - 2018                                   SJR 1742
       
       
        
       By Senator Stargel
       
       
       
       
       
       22-01244D-18                                          20181742__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing the creation of Section
    3         19 of Article VII of the State Constitution to require
    4         a law that imposes a new tax, increases the rate or
    5         amount of a tax, or expands a tax base, and that
    6         results in a net increase in state revenues, to be
    7         approved by three-fifths of the membership of each
    8         house of the Legislature.
    9          
   10  Be It Resolved by the Legislature of the State of Florida:
   11  
   12         That the following creation of Section 19 of Article VII of
   13  the State Constitution is agreed to and shall be submitted to
   14  the electors of this state for approval or rejection at the next
   15  general election or at an earlier special election specifically
   16  authorized by law for that purpose:
   17                             ARTICLE VII                           
   18                        FINANCE AND TAXATION                       
   19         SECTION 19. Supermajority vote required to increase state
   20  tax revenues by increasing taxes.—
   21         (a) A law that imposes a new tax, increases the rate or
   22  amount of a tax, or expands a tax base, and that results in a
   23  net increase in state revenues, must be approved by three-fifths
   24  of the membership of each house of the legislature.
   25         (b) As used in this section, the term:
   26         (1) “Expands a tax base” means broadening the scope of a
   27  tax to include additional classes of property, activity, or
   28  income, but does not include the amendment or repeal of a credit
   29  or exemption.
   30         (2) “Net increase in state revenues” means the revenues
   31  produced by the tax increases contained in the law, minus any
   32  revenue reductions contained in the law. For purposes of this
   33  paragraph, whether a law results in a net increase is determined
   34  by the annual net revenues estimated to be collected in the
   35  first state fiscal year when all the changes in the bill are
   36  fully effective. For a law that both increases and reduces
   37  revenues, a revenue increase of less than one percent (1%) of
   38  the tax increases contained in the law is not considered a net
   39  increase in state revenues.
   40         (c) This section does not authorize the imposition of any
   41  state tax otherwise prohibited by this constitution, and does
   42  not apply to any tax imposed by, or authorized to be imposed by,
   43  a county, municipality, school board, or special district.
   44  
   45         BE IT FURTHER RESOLVED that the following statement be
   46  placed on the ballot:
   47                      CONSTITUTIONAL AMENDMENT                     
   48                       ARTICLE VII, SECTION 19                     
   49         SUPERMAJORITY VOTE REQUIRED TO INCREASE STATE TAX REVENUES
   50  BY INCREASING TAXES.—Requires a law that imposes a new tax,
   51  increases the rate or amount of a tax, or expands a tax base,
   52  and that results in a net increase in state revenues, to be
   53  approved by three-fifths of the membership of each house of the
   54  Legislature. Defines the terms “expands a tax base” and “net
   55  increase in state revenues.” This amendment does not apply to
   56  county, municipality, school board, or special district taxes.