Senate Bill 0100
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Florida Senate - 2000 SJR 100
By Senator King
8-70-00
1 Senate Joint Resolution No.
2 A joint resolution proposing an amendment to
3 Section 1 of Article VII and the creation of
4 Section 26 of Article XII of the State
5 Constitution relating to a limitation on
6 legislative power to impose or increase taxes.
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8 Be It Resolved by the Legislature of the State of Florida:
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10 That the following amendment to Section 1 of Article
11 VII and the creation of Section 26 of Article XII of the State
12 Constitution are agreed to and shall be submitted to the
13 electors of Florida for approval or rejection at the next
14 general election or at an earlier special election
15 specifically authorized by law for that purpose:
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17 ARTICLE VII
18 FINANCE AND TAXATION
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20 SECTION 1. Taxation; appropriations; state expenses;
21 state revenue limitation.--
22 (a) No tax shall be levied except in pursuance of law.
23 No state ad valorem taxes shall be levied upon real estate or
24 tangible personal property. All other forms of taxation shall
25 be preempted to the state except as provided by general law.
26 (b) Motor vehicles, boats, airplanes, trailers,
27 trailer coaches and mobile homes, as defined by law, shall be
28 subject to a license tax for their operation in the amounts
29 and for the purposes prescribed by law, but shall not be
30 subject to ad valorem taxes.
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Florida Senate - 2000 SJR 100
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1 (c) No money shall be drawn from the treasury except
2 in pursuance of appropriation made by law.
3 (d) Provision shall be made by law for raising
4 sufficient revenue to defray the expenses of the state for
5 each fiscal period. However, a law enacted after January 1,
6 2001, may not impose a tax, expand the base of a tax, increase
7 the rate of a tax, or repeal an exemption from a tax unless
8 the law is enacted in a separate bill for that purpose only by
9 a three-fifths vote of the membership of each house of the
10 legislature.
11 (e) Except as provided herein, state revenues
12 collected for any fiscal year shall be limited to state
13 revenues allowed under this subsection for the prior fiscal
14 year plus an adjustment for growth. As used in this
15 subsection, "growth" means an amount equal to the average
16 annual rate of growth in Florida personal income over the most
17 recent twenty quarters times the state revenues allowed under
18 this subsection for the prior fiscal year. For the 1995-1996
19 fiscal year, the state revenues allowed under this subsection
20 for the prior fiscal year shall equal the state revenues
21 collected for the 1994-1995 fiscal year. Florida personal
22 income shall be determined by the legislature, from
23 information available from the United States Department of
24 Commerce or its successor on the first day of February prior
25 to the beginning of the fiscal year. State revenues collected
26 for any fiscal year in excess of this limitation shall be
27 transferred to the budget stabilization fund until the fund
28 reaches the maximum balance specified in Section 19(g) of
29 Article III, and thereafter shall be refunded to taxpayers as
30 provided by general law. State revenues allowed under this
31 subsection for any fiscal year may be increased by a
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Florida Senate - 2000 SJR 100
8-70-00
1 two-thirds vote of the membership of each house of the
2 legislature in a separate bill that contains no other subject
3 and that sets forth the dollar amount by which the state
4 revenues allowed will be increased. The vote may not be taken
5 less than seventy-two hours after the third reading of the
6 bill. For purposes of this subsection, "state revenues" means
7 taxes, fees, licenses, and charges for services imposed by the
8 legislature on individuals, businesses, or agencies outside
9 state government. However, "state revenues" does not include:
10 revenues that are necessary to meet the requirements set forth
11 in documents authorizing the issuance of bonds by the state;
12 revenues that are used to provide matching funds for the
13 federal Medicaid program with the exception of the revenues
14 used to support the Public Medical Assistance Trust Fund or
15 its successor program and with the exception of state matching
16 funds used to fund elective expansions made after July 1,
17 1994; proceeds from the state lottery returned as prizes;
18 receipts of the Florida Hurricane Catastrophe Fund; balances
19 carried forward from prior fiscal years; taxes, licenses,
20 fees, and charges for services imposed by local, regional, or
21 school district governing bodies; or revenue from taxes,
22 licenses, fees, and charges for services required to be
23 imposed by any amendment or revision to this constitution
24 after July 1, 1994. An adjustment to the revenue limitation
25 shall be made by general law to reflect the fiscal impact of
26 transfers of responsibility for the funding of governmental
27 functions between the state and other levels of government.
28 The legislature shall, by general law, prescribe procedures
29 necessary to administer this subsection.
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31 ARTICLE XII
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Florida Senate - 2000 SJR 100
8-70-00
1 SCHEDULE
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3 SECTION 26. Limitation on imposition of taxes.--The
4 amendment to Section 1(d) of Article VII limiting the
5 imposition or increase of taxes by the legislature shall take
6 effect January 1, 2001.
7 BE IT FURTHER RESOLVED that the following statement be
8 placed on the ballot:
9 CONSTITUTIONAL AMENDMENT
10 ARTICLE VII, SECTION 1; ARTICLE XII, SECTION 26
11 LIMITATION ON IMPOSITION OF TAXES, INCREASES IN TAX
12 RATES, AND REPEAL OF TAX EXEMPTIONS.--Requires that, effective
13 January 1, 2001, any law that imposes a tax, expands a tax
14 base, increases a tax rate, or repeals a tax exemption be
15 enacted in a separate bill by a three-fifths vote of each
16 house of the Legislature.
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