(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:
(2) “Raise” means:
b. To increase or authorize an increase in the amount of a state tax or fee imposed on a flat or fixed amount basis; or
c. To decrease or eliminate a state tax or fee exemption or credit.
