CRC - 2017 P 72 By Commissioner Karlinsky karlinskyf-00087-17 201772__ 1 A proposal to create 2 a new section in Article VII of the State Constitution 3 to establish that a law may not impose a new state tax 4 or fee or raise an existing state tax or fee unless 5 passed by a two-thirds vote of the membership of each 6 house of the Legislature. 7 8 Be It Proposed by the Constitution Revision Commission of 9 Florida: 10 11 A new section is added to Article VII of the State 12 Constitution to read: 13 ARTICLE VII 14 FINANCE AND TAXATION 15 Vote requirements for laws imposing or raising state taxes 16 or fees.- 17 (a) Unless passed by a two-thirds vote of the membership of 18 each house of the legislature, a law may not impose a new state 19 tax or fee or raise a state tax or fee. 20 (b) This section does not authorize the imposition of any 21 state tax or fee that is otherwise prohibited by this 22 Constitution, and does not apply to any tax or fee imposed by a 23 county, municipality, school board, or special district. 24 (c) As used in this section, the term: 25 (1) “Fee” means any charge or payment required by law, 26 including any fee for service, fee or cost for licenses, and 27 charge for service. 28 (2) “Raise” means: 29 a. To increase the rate of a state tax or fee imposed on a 30 percentage or per-mill basis; 31 b. To increase the amount of a state tax or fee imposed on 32 a flat or fixed amount basis; or 33 c. To decrease or eliminate a state tax or fee exemption or 34 credit.