CRC - 2017 CS for P 72 By the Committee on Finance and Taxation; and Commissioners Karlinsky, Jordan, Newsome, Diaz, Grady, Johnson, and Lester 340-00150-17 201772c1 1 A proposal to create 2 a new section in Article VII of the State Constitution 3 to provide that no state tax or fee may be imposed, 4 authorized, or raised by the legislature except 5 through legislation approved by two-thirds of the 6 membership of each house of the legislature and 7 presented to the Governor for approval; providing for 8 applicability; providing definitions; requiring any 9 tax or fee imposed or raised under this section to be 10 contained in a separate bill that contains no other 11 subject. 12 13 Be It Proposed by the Constitution Revision Commission of 14 Florida: 15 16 A new section is added to Article VII of the State 17 Constitution to read: 18 ARTICLE VII 19 FINANCE AND TAXATION 20 Supermajority vote required to impose, authorize, or raise 21 state taxes or fees.— 22 (a) SUPERMAJORITY VOTE REQUIRED TO IMPOSE OR AUTHORIZE NEW 23 STATE TAX OR FEE. No new state tax or fee may be imposed or 24 authorized by the legislature except through legislation 25 approved by two-thirds of the membership of each house of the 26 legislature and presented to the Governor for approval pursuant 27 to Article III, Section 8. 28 (b) SUPERMAJORITY VOTE REQUIRED TO RAISE STATE TAXES OR 29 FEES. No state tax or fee may be raised by the legislature 30 except through legislation approved by two-thirds of the 31 membership of each house of the legislature and presented to the 32 Governor for approval pursuant to Article III, Section 8. 33 (c) APPLICABILITY. This section does not authorize the 34 imposition of any state tax or fee otherwise prohibited by this 35 Constitution, and does not apply to any tax or fee imposed by, 36 or authorized to be imposed by, a county, municipality, school 37 board, or special district. 38 (d) DEFINITIONS. As used in this section, the following 39 terms shall have the following meanings: 40 (1) “Fee” means any charge or payment required by law, 41 including any fee for service, fee or cost for licenses, and 42 charge for service. 43 (2) “Raise” means: 44 a. To increase or authorize an increase in the rate of a 45 state tax or fee imposed on a percentage or per mill basis; 46 b. To increase or authorize an increase in the amount of a 47 state tax or fee imposed on a flat or fixed amount basis; or 48 c. To decrease or eliminate a state tax or fee exemption or 49 credit. 50 (e) SINGLE-SUBJECT. A state tax or fee imposed, authorized, 51 or raised under this section must be contained in a separate 52 bill that contains no other subject.