FL H7001

Proposes constitutional amendment requiring two-thirds vote of both legislative houses to impose, authorize, or raise any state tax or fee, with gubernatorial approval required.

Defines "raise" as increasing tax or fee rates on percentage/per mill basis, increasing flat or fixed amounts, or decreasing or eliminating tax exemptions or credits.

Requires any tax or fee imposed or raised under this amendment be contained in a separate bill with no other subjects.

Does not apply to taxes or fees imposed by counties, municipalities, school boards, or special districts, nor authorize taxes otherwise prohibited by Constitution.

Defines "fee" as any charge or payment required by law, including service fees, license fees and costs, and service charges.