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.