Revenue is not a four-letter word, though it has been turned into one by the forces that pretend to lead this state. So, with that in mind, here’s your civics test for the day:

Let’s say a way existed to close much of Florida’s $2 billion budget gap, mitigating another round of deep cuts to heathcare programs, prisons, state offices that serve citizens, infrastructure maintenance, what’s left of environmental protection programs, and pretty much everything else.

Let’s stipulate that this approach would not require new taxes or even a tax increase. And that it would close a loophole that benefits only out-of-state businesses. And that it would level the playing field for Florida businesses, likely creating more jobs.

Now, you would expect a business-owned-and-operated legislature and an allegedly jobs-centric Gov. Rick “Fifth Amendment” Scott to embrace this approach like a corporate executive embraces stock options and the right not to incriminate himself. Correct?

Sure, in a sane state not controlled by ideologically driven nitwits. But this is Florida at the beginning of 2012.

So, here is what Fifth told the Daytona Beach News-Journal when asked about a proposal to close a loophole that still allows out-of-state retailers not to collect state sales taxes on purchases made by Floridians: “Is it raising taxes to have a mechanism that helps Florida collect the sales taxes we’re already supposed to pay? If it’s out of your pocket, that’s a tax.”

So, there you have it. Fifth and fellow deep thinkers in the Teapublican-ruled Legislature are so committed to balancing the budget solely through cuts to services for the very people who voted for them, that they refuse to even consider the concept of raising more revenue. Even money that would come from better enforcement of a tax that already is on the books.

Instead, they say this: “We’re just doing what a family does when it can’t pay its bills — we’re cutting our expenses.” That’s true, so far as it goes. But wise families also do this: They look for ways to increase their income. Maybe Dad delivers newspapers before going to his real job. Or Mom takes in clothing to alter. Or Junior applies at a fast-food joint.

Officers of the reliably conservative Florida Chamber of Commerce, Florida Retail Association and Associated Industries of Florida, united on behalf of Florida businesses and — this one time — in opposition to their usual allies in Tallahassee, say that closing the online loophole would funnel $450 million to more than $1 billion a year into the state’s treasury. (Full disclosure: My son-in-law works for the Florida Retail Association.)

Let’s be clear. Yes, this money would come from you and me, when we purchase something online from a company that does not have a physical presence (store, warehouse, etc.) in Florida.

As things now stand, out-of-state businesses such as Amazon and eBay are not required to collect sales taxes from us. But, and this is not widely known, we are required to report these purchases and pay state taxes on them. Yeah, right. Like we even know how to do that.

So, again, for clarity, this is not a new tax or a tax increase. This is a more streamlined way of paying the taxes we already owe.

As political realists, leaders of the three pro-business groups believe their only chance of getting this loophole closed is if the Legislature “offsets” the newly arriving revenue by cutting the overall sales tax, corporate tax or property tax. God forbid we should raise an extra dollar for school kids or the medically needy or to keep prisoners . . . imprisoned.

Still, even if that is the case, anyone committed to fair play, anyone with an ounce of common sense, can see that it’s time to take this action. Six states already have done so.

But this is Florida 2012. And, when it comes to its “leaders,” nothing really makes much sense — common or otherwise.

Martin Merzer, a former senior writer for The Miami Herald, retired after a 35-year newspaper career and lives in Tallahassee.