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.