Article IX
Sec. 1: The legislature shall impose taxes sufficient with other resources to pay the expenses of state government within the limitations of section 2 of this article.
Sec. 2: The power of taxation is derived from the people and shall never be surrendered, suspended or contracted away from the people. After December 31, 1981 there shall be no legislative change in the base or rate of any state or local tax which would increase its revenue yield nor shall there be any new tax unless approved by a majority of the qualified electors voting on the question.
Every proposal for a tax revenue increase or new tax shall state the total anticipated revenue, the purpose to which the funds shall be devoted and the date of expiration.
After December 31, 1981 there shall be no legislative change in any fee, license, user fee or permit of the state or any political subdivision thereof which would increase the revenue yield nor shall there be any new fee, license, user fee or permit which would yield a revenue increase unless approved by a 4⁄5 affirmative vote of the responsible legislative body or approved by a majority of the qualified electors voting on the question.
After December 31, 1981 any legislative change in the rate or base of any state or local tax which increases its revenue yield and any new tax shall be invalid on and after the ninetieth day following the adoption of this amendment unless and until approved by the electorate as herein provided.
After December 31, 1981 any legislative change in any fee, license, user fee or permit of the state or any political subdivision thereof which increases the revenue yield and any new fee, license, user fee or permit which increases revenue shall be invalid on and after the ninetieth day following the adoption of this amendment unless and until approved as herein provided.
No political subdivision of the state, after the adoption of this amendment, shall impose or levy any tax on income upon nonresidents in excess of 1⁄2 of 1%.
If any part, clause or phrase hereof is for any reason held to be invalid or unconstitutional, the remaining part shall not be affected but will remain in full force and effect.
