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.