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eLaws of Florida

 Florida Constitution (Last Updated: May 7, 2021)
 ARTICLE VII. FINANCE AND TAXATION
 SECTION 19. Supermajority vote required to impose, authorize, or raise state taxes or fees.

  SECTION 19. Supermajority vote required to impose, authorize, or raise state taxes or fees.

  • 1(a) 2SUPERMAJORITY VOTE REQUIRED TO IMPOSE OR AUTHORIZE NEW STATE TAX OR FEE. No new state tax or fee may be imposed or authorized by the legislature except through legislation approved by two-thirds of the membership of each house of the legislature and presented to the Governor for approval pursuant to Article III, Section 8.
    55(b) 56SUPERMAJORITY VOTE REQUIRED TO RAISE STATE TAXES OR FEES. No state tax or fee may be raised by the legislature except through legislation approved by two-thirds of the membership of each house of the legislature and presented to the Governor for approval pursuant to Article III, Section 8.
    103(c) 104APPLICABILITY. This section does not authorize the imposition of any state tax or fee otherwise prohibited by this Constitution, and does not apply to any tax or fee imposed by, or authorized to be imposed by, a county, municipality, school board, or special district.
    147(d) 148DEFINITIONS. As used in this section, the following terms shall have the following meanings:
    161(1) 162“Fee” means any charge or payment required by law, including any fee for service, fee or cost for licenses, and charge for service.
    185(2) 186“Raise” means:
    188a. 189To increase or authorize an increase in the rate of a state tax or fee imposed on a percentage or per mill basis;
    212b. 213To increase or authorize an increase in the amount of a state tax or fee imposed on a flat or fixed amount basis; or
    237c. 238To decrease or eliminate a state tax or fee exemption or credit.
    250(e) 251SINGLE-SUBJECT. A state tax or fee imposed, authorized, or raised under this section must be contained in a separate bill that contains no other subject.
History.—Added, H.J.R. 7001, 2018; adopted 2018.