"Not only does the amendment change the state’s tax structure, it also removes protections from double taxation. The original language of the amendment preserved that protection, but by the time lawmakers produced the final language it made it much easier to impose city taxes."
The 1970 Constitution requires that the amendment itself, not a narrative explaining the effect of the amendment, be submitted to the electors. So what isn’t on the ballot is anything showing the removal of that part of the current Constitution that limits the number of taxes that can be imposed on income to only one. So, as I understand it, if the referendum passes, the State could impose a traditional income tax at a graduated rate, and then levy another tax…call it an “Emergency Covid Surcharge”…on that same income, and at whatever rate might be needed to raise the desired… Read more »
The 1970 Constitution requires that the amendment itself, not a narrative explaining the effect of the amendment, be submitted to the electors. So what isn’t on the ballot is anything showing the removal of that part of the current Constitution that limits the number of taxes that can be imposed on income to only one. So, as I understand it, if the referendum passes, the State could impose a traditional income tax at a graduated rate, and then levy another tax…call it an “Emergency Covid Surcharge”…on that same income, and at whatever rate might be needed to raise the desired… Read more »