CRC - 2017                                   COMMITTEE AMENDMENT
       Proposal No. P 72
       
       
       
       
       
       
                                Ì426000VÎ426000                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  12/13/2017           .                                
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       The Committee on Finance and Taxation (Karlinsky) recommended
       the following:
       
    1         CRC Amendment (with title amendment)
    2  
    3         Delete everything after the proposal clause
    4  and insert:
    5         A new section is added to Article VII of the State
    6  Constitution to read:
    7                        ARTICLE VII
    8                     FINANCE AND TAXATION
    9         Supermajority vote required to impose, authorize, or raise
   10  state taxes or fees.—
   11         (a) SUPERMAJORITY VOTE REQUIRED TO IMPOSE OR AUTHORIZE NEW
   12  STATE TAX OR FEE. No new state tax or fee may be imposed or
   13  authorized by the legislature except through legislation
   14  approved by two-thirds of the membership of each house of the
   15  legislature and presented to the Governor for approval pursuant
   16  to Article III, Section 8.
   17         (b) SUPERMAJORITY VOTE REQUIRED TO RAISE STATE TAXES OR
   18  FEES. No state tax or fee may be raised by the legislature
   19  except through legislation approved by two-thirds of the
   20  membership of each house of the legislature and presented to the
   21  Governor for approval pursuant to Article III, Section 8.
   22         (c) APPLICABILITY. This section does not authorize the
   23  imposition of any state tax or fee otherwise prohibited by this
   24  Constitution, and does not apply to any tax or fee imposed by,
   25  or authorized to be imposed by, a county, municipality, school
   26  board, or special district.
   27         (d) DEFINITIONS. As used in this section, the following
   28  terms shall have the following meanings:
   29         (1) "Fee" means any charge or payment required by law,
   30  including any fee for service, fee or cost for licenses, and
   31  charge for service.
   32         (2) "Raise" means:
   33         a. To increase or authorize an increase in the rate of a
   34  state tax or fee imposed on a percentage or per mill basis;
   35         b. To increase or authorize an increase in the amount of a
   36  state tax or fee imposed on a flat or fixed amount basis; or
   37         c. To decrease or eliminate a state tax or fee exemption or
   38  credit.
   39         (e) SINGLE-SUBJECT. A state tax or fee imposed, authorized,
   40  or raised under this section must be contained in a separate
   41  bill that contains no other subject.
   42  
   43  ================= T I T L E  A M E N D M E N T ================
   44  And the title is amended as follows:
   45         Delete everything before the proposal clause
   46  and insert:
   47                        A proposal to create                       
   48         a new section in Article VII of the State Constitution to
   49  provide that no state tax or fee may be imposed, authorized, or
   50  raised by the legislature except through legislation approved by
   51  two-thirds of the membership of each house of the legislature
   52  and presented to the Governor for approval; providing for
   53  applicability; providing definitions; requiring any tax or fee
   54  imposed or raised under this section to be contained in a
   55  separate bill that contains no other subject.
   56