6.__Quasi-governmental agency.__"Quasi-governmental agency" means any separate legal entity for which the State is financially accountable and that is included in the financial statements of the State for financial reporting purposes under guidelines established by generally accepted accounting principles mandated by a governmental accounting standards board.

7. Revenue.__"Revenue" means taxes and fees collected by the State, a quasi-governmental agency or a local district pursuant to the statutes of the State, including those collected under Title 36, Part 2.__It includes money received from the sale of goods and services only to the extent that the receipts exceed the cost of providing the goods or services.

§1993.__Approval of revenue increases

1.__Approval of increases.__The following forms of approval are required to adopt an increase in revenue:

A.__The measure must be approved by a vote of 2/3 of all the members of each House of the Legislature or 2/3 of the members of the legislative body of a quasi-municipal agency or a local district; and

B.__Except as provided in subsection 2, the measure must be approved by a majority of the voters in the jurisdiction as described in subsection 3.

2.__Exceptions.__Voter approval under subsection 1, paragraph B is not required if:

A.__Annual state or local revenue is less than annual payments on general obligation bonds, required payments related to pensions and final court judgments;

B.__The measure is an emergency tax and the provisions of section 1999 are followed; or

C.__The increase in revenue applies to a quasi-governmental agency that does not have a body of voters.