What does the Florida constitution say about the state income tax?

The Florida Constitution prohibits the imposition of a state income tax unless approved by a supermajority vote in both houses of the state legislature and by a majority of voters in a general election. Specifically, Article VII, Section 5 of the constitution states that any income tax must be levied at a uniform rate and can only be applied to individuals and businesses. This provision reflects Florida's long-standing policy of not having a state income tax, which has been a significant aspect of its economic environment.