FL H0477

Proposes constitutional amendment creating Section 20 of Article VII requiring two-thirds supermajority vote of local jurisdiction membership to impose, authorize, or raise any local tax or fee by municipalities, counties, school boards, or special districts

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

Defines "fee" as any charge or payment required by ordinance or regulation

Requires any local tax or fee action to be contained in a separate ordinance or resolution with no other subject matter

Submits amendment to Florida voters for approval at the next general election or earlier authorized special election