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Florida Florida has a Constitutional Amendment from 1994 that limits the growth of revenue to the five-year average of personal income growth. ARTICLE VII - Finance and Taxation SECTION 1. Taxation; appropriations; state expenses; state revenue limitation.-- (a) No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general law. (b) Motor vehicles, boats, airplanes, trailers, trailer coaches and mobile homes, as defined by law, shall be subject to a license tax for their operation in the amounts and for the purposes prescribed by law, but shall not be subject to ad valorem taxes. (c) No money shall be drawn from the treasury except in pursuance of appropriation made by law. (d) Provision shall be made by law for raising sufficient revenue to defray the expenses of the state for each fiscal period. (e) Except as provided herein, state revenues collected for any fiscal year shall be limited to state revenues allowed under this subsection for the prior fiscal year plus an adjustment for growth. As used in this subsection, "growth" means an amount equal to the average annual rate of growth in Florida personal income over the most recent twenty quarters times the state revenues allowed under this subsection for the prior fiscal year. For the 1995-1996 fiscal year, the state revenues allowed under this subsection for the prior fiscal year shall equal the state revenues collected for the 1994-1995 fiscal year. Florida personal income shall be determined by the legislature, from information available from the United States Department of Commerce or its successor on the first day of February prior to the beginning of the fiscal year. State revenues collected for any fiscal year in excess of this limitation shall be transferred to the budget stabilization fund until the fund reaches the maximum balance specified in Section 19(g) of Article III, and thereafter shall be refunded to taxpayers as provided by general law. State revenues allowed under this subsection for any fiscal year may be increased by a two-thirds vote of the membership of each house of the legislature in a separate bill that contains no other subject and that sets forth the dollar amount by which the state revenues allowed will be increased. The vote may not be taken less than seventy-two hours after the third reading of the bill. For purposes of this subsection, "state revenues" means taxes, fees, licenses, and charges for services imposed by the legislature on individuals, businesses, or agencies outside state government. However, "state revenues" does not include: revenues that are necessary to meet the requirements set forth in documents authorizing the issuance of bonds by the state; revenues that are used to provide matching funds for the federal Medicaid program with the exception of the revenues used to support the Public Medical Assistance Trust Fund or its successor program and with the exception of state matching funds used to fund elective expansions made after July 1, 1994; proceeds from the state lottery returned as prizes; receipts of the Florida Hurricane Catastrophe Fund; balances carried forward from prior fiscal years; taxes, licenses, fees, and charges for services imposed by local, regional, or school district governing bodies; or revenue from taxes, licenses, fees, and charges for services required to be imposed by any amendment or revision to this constitution after July 1, 1994. An adjustment to the revenue limitation shall be made by general law to reflect the fiscal impact of transfers of responsibility for the funding of governmental functions between the state and other levels of government. The legislature shall, by general law, prescribe procedures necessary to administer this subsection. History.--Am. H.J.R. 2053, 1994; adopted 1994. -- THE CONSTITUTION OF THE STATE OF FLORIDA Florida has a Constitutional Amendment from 1971 that requires a 3/5 vote of the Legislature to increase the corporate income tax. ARTICLE VII - Finance and Taxation SECTION 5. Estate, inheritance and income taxes.-- (a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. (b) OTHERS. No tax upon the income of residents and citizens other than natural persons shall be levied by the state, or under its authority, in excess of 5% of net income, as defined by law, or at such greater rate as is authorized by a three-fifths (3/5) vote of the membership of each house of the legislature or as will provide for the state the maximum amount which may be allowed to be credited against income taxes levied by the United States and other states. There shall be exempt from taxation not less than five thousand dollars ($5,000) of the excess of net income subject to tax over the maximum amount allowed to be credited against income taxes levied by the United States and other states. (c) EFFECTIVE DATE. This section shall become effective immediately upon approval by the electors of Florida. History.--Am. H.J.R. 7-B, 1971; adopted 1971. -- THE CONSTITUTION OF THE STATE OF FLORIDA Florida has a Constitutional Amendment from 1996 that requires a 2/3 vote of the people on any proposed Constitutional Amendment to increase or impose new taxes. ARTICLE XI - Amendments SECTION 7. Tax or fee limitation.--Notwithstanding Article X, Section 12(d) of this constitution, no new State tax or fee shall be imposed on or after November 8, 1994 by any amendment to this constitution unless the proposed amendment is approved by not fewer than two-thirds of the voters voting in the election in which such proposed amendment is considered. For purposes of this section, the phrase "new State tax or fee" shall mean any tax or fee which would produce revenue subject to lump sum or other appropriation by the Legislature, either for the State general revenue fund or any trust fund, which tax or fee is not in effect on November 7, 1994 including without limitation such taxes and fees as are the subject of proposed constitutional amendments appearing on the ballot on November 8, 1994. This section shall apply to proposed constitutional amendments relating to State taxes or fees which appear on the November 8, 1994 ballot, or later ballots, and any such proposed amendment which fails to gain the two-thirds vote required hereby shall be null, void and without effect. History.--Proposed by Initiative Petition filed with the Secretary of State March 11, 1994; adopted 1996. -- THE CONSTITUTION OF THE STATE OF FLORIDA Florida’ Constitution limits the terms of members of the State House of Representatives and State Senate to eight years. ARTICLE VI -- SUFFRAGE AND ELECTIONS SECTION 4. Disqualifications.-- (a) No person convicted of a felony, or adjudicated in this or any other state to be mentally incompetent, shall be qualified to vote or hold office until restoration of civil rights or removal of disability. (b) No person may appear on the ballot for re-election to any of the following offices: (1) Florida representative, (2) Florida senator, (3) Florida Lieutenant governor, (4) any office of the Florida cabinet, (5) U.S. Representative from Florida, or (6) U.S. Senator from Florida History.--Am. by Initiative Petition filed with the Secretary of State July 23, 1992; adopted 1992. -- THE CONSTITUTION OF THE STATE OF FLORIDA Florida’s Constitution limits the state’s Governor to two consecutive terms. ARTICLE IV -- EXECUTIVE SECTION 5. Election of governor, lieutenant governor and cabinet members; qualifications; terms.-- (a) At a state-wide general election in each calendar year the number of which is even but not a multiple of four, the electors shall choose a governor and a lieutenant governor and members of the cabinet each for a term of four years beginning on the first Tuesday after the first Monday in January of the succeeding year. In primary elections, candidates for the office of governor may choose to run without a lieutenant governor candidate. In the general election, all candidates for the offices of governor and lieutenant governor shall form joint candidacies in a manner prescribed by law so that each voter shall cast a single vote for a candidate for governor and a candidate for lieutenant governor running together. (b) When elected, the governor, lieutenant governor and each cabinet member must be an elector not less than thirty years of age who has resided in the state for the preceding seven years. The attorney general must have been a member of the bar of Florida for the preceding five years. No person who has, or but for resignation would have, served as governor or acting governor for more than six years in two consecutive terms shall be elected governor for the succeeding term. History.--Am. proposed by Constitution Revision Commission, Revision No. 11, 1998, filed with the Secretary of State May 5, 1998; adopted 1998. -- THE CONSTITUTION OF THE STATE OF FLORIDA Created by: Jennifer L. Crull Return to Public Interest Institute's Limitations on Government by States Homepage Return to Public Interest Institute's Limitations on Government by Issues Homepage |
