Received from LWV of Florida March 23, 2007. Added to LWVVC web site March 26, 2007.
540 Beverly Court, Tallahassee, FL 32301-2506
Voice: 850/224-2545 • Fax: 850/222-4485 • E-mail: lwvf1@comcast.net
League Canons of Sound Taxation
League Overall Position: Support a state fiscal structure that is equitable in its distribution of the tax responsibility and responsive to public needs.
The League believes that the state of Florida has an infrastructure deficit and that state service levels and the quality of life are declining. We assert that sufficient state taxes should be levied to begin the process of achieving these goals. We maintain that the state’s primary reliance on sales taxes as a source of revenue is regressive in nature and that the state needs to re-examine its many sales tax exemptions, excluding food and medicine, legislated to date.
At the local level, the League believes that local governments should have available a variety of options for generating revenue to meet local needs; and that formulas for state revenue sharing should take into consideration population and local revenue bases.
The League’s overall position on Florida’s finance and taxation system is based on two overriding principles: (1) The state’s taxation system should be equitable, i.e., it should not unfairly burden part of the population; and (2) The taxation system should result in sufficient revenues to adequately respond to the people’s needs.
The need for an equitable tax structure has led the League to take the following positions:
Support review of all sales tax exemptions & super-majority of both houses to re-enact
Oppose the homestead tax exemption and increases to it
Support changing the homestead tax exemption into a three-level graduated tax
Oppose casino gambling and state lottery
Oppose increases in sales taxes
Support state personal income tax
Support state corporate income tax
Support for property tax relief when taxes on housing exceed a set percentage of income
The need for the tax system to result in sufficient revenues to meet people’s needs has led the League to take the following positions:
Support of long range planning and projections on budget needs
Support creation of a statewide Tax Reform Commission
Support adequate funding of programs to meet people’s needs
Capture taxes on remote sales through internet commerce
Equip local governments with the revenue tools to address community-based needs
Support allowing local governments to enact a 1 cent sales tax by referendum
Oppose super-majority requirement for referendums adding new taxes and fees to state constitution
Oppose limitations on how state and local governments can tax
Oppose limit on local property assessment increases to 3 percent per year
LWV of Florida Tax Positions
A Clean Tax Article in the Florida Constitution
No tax sources or revenues should be specified, limited, exempted, or prohibited in the Constitution. (1967; revised 1977)
Comprehensive plan
1. The LWVF believes that the state of Florida has an infrastructure deficit and that state service levels and the quality of life are declining.
Because the long-term goals of the state comprehensive plan were designed to reverse decline in levels of service and improve the quality of life, members find these goals are generally desirable and worth working toward. (1990)
2. Therefore, sufficient state taxes should be levied to begin the process of achieving these goals. (1990)
Tax structure
1. Members believe that Florida’s tax structure should be reformed in order that a greater proportion of taxes would be levied on the basis
of ability to pay. (1990)
2. Local governments in Florida should be authorized through enabling legislation to utilize additional sources of revenue to finance capital improvements and major maintenance projects. (1983)
3. Local governments in Florida should have available a variety of options for generating revenues to meet local needs. (1991)
4. Formulas for state revenue sharing should take into consideration population, revenue bases and other economic conditions. (1991)
Accountability
The LWVF believes that a system should be devised to measure effectiveness of expenditure of tax dollars in order to provide fiscal accountability and responsibility. (1991)
Property tax
1. There should be no increase or extension of homestead exemption. (1968, 1979)
2. Goals for attaining equity in property appraisal:
a. Professional-level appraisals that more nearly approach fair market value in all areas of the state.
b. Enforcement of statewide uniformity in appraisal practices.
c. Combined city-county appraisals.
d. No property tax on those kinds of personal property that cannot be appraised equitably.
e. A broader real property base. Re-evaluation should be made of exemptions granted to charitable, religious, educational, fraternal and civic properties to determine which serve a public purpose. Exemptions on properties owned by such groups should be limited to the extent that such subsidies are justified.
(1968, 1979)
f. Mobile homes considered as real property for tax purposes.
(1974, 1979)
g. Preferential assessment for agricultural land with tax recovery when land is reclassified. (1974, 1979)
h. Public service charges for tax exempt institutions. (1962,
1979)
3. Tax-relief (circuit breakers) for low income persons — both property owners and renters — of all ages.
(1974, 1979)
Sales tax
1. There should be no sales tax on groceries or medicine. (1962, 1980)
2. The rebate on sales tax should be no more than sufficient to cover the costs of collection. (1980)
3. There should be a beverage tax based on value rather than on quantity. (1977, 1980)
4. Ways should be found to make the general sales tax less regressive. (1977, 1980)
5. Any increase in motor fuel taxes should be utilized for transportation including mass transit. (1977, 1980)
6. The LWVF should support an increase in the sales tax when necessary to provide adequate revenue at the state level. (1982)
Corporate income tax
There should be a tax on corporate income with uniform rates for all types of corporations. (1968, 1971,
1980)
Personal income tax
The LWVF supports the adoption of a state personal income tax as one part of a balanced and equitable tax structure. (1991)
Severance tax
1. There should be a tax on the severance of non-renewable natural resources. (1968, 1980)
2. Tax incentives should be provided for conservation and restoration connected with severing the resources. (1962, 1980)
3. There should be an increase in the solid mineral severance tax. (1977, 1980)
Collection agency
There should be a single, separate agency for the collection of all nonregulatory state taxes. (1962, 1980)
Received from LWV of Florida March 23, 2007. Added to LWVVC web site March 26, 2007.