Jump to Content Jump to Main Navigation

Part Two The Florida Constitution and Commentary, Art.VII Finance and Taxation

From: The Florida State Constitution (2nd Edition)

Talbot D'Alemberte

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2021. All Rights Reserved.date: 18 May 2021

Florida’s tax system—heavily dependent on property taxes and a regressive sales tax1—is controlled by this article. Its major principles are the allocation of taxes between state and local government, with the state barred from ad valorem taxation of real estate and tangible personal property, and local government barred from other taxes unless delegated by general law. The Constitution allows a corporate income tax but bars a personal income tax. These restrictions on taxation get special protection from change under Article XI, Section 7 that requires any...
Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.