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Florida Constitution Revision Commission

PUB 700419: Referendum Participation of Majority of Eligible Voters Required for Passage of Local Government Sales Tax. by Daniel Walker

ARTICLE VII: FINANCE AND TAXATION, Section 9. Local taxes.

SECTION 9.Local taxes.
  1. Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and taxes prohibited by this constitution.
  2. Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest portion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes.
  3. For any referendum required by law for adoption or extension of a discretionary sales surtax by a local government or other political subdivision, a majority of qualified voters eligible to participate in said referendum must vote in said referendum as a condition for the surtax to be adopted or extended.