Florida Constitution--1968 Revision Art. VII, § 19. Supermajority vote required to impose, authorize, or raise state taxes or fees

(a) Supermajority 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.

(b) Supermajority 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.

(c) Applicability.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.

(d) Definitions.As used in this section, the following terms shall have the following meanings:

(e) Single-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.