Escambia County Board Approves Renewal of 1-Cent Local Option Sales Tax for November Ballot

On Thursday, July 23, 2026, the Escambia County Board of County Commissioners unanimously passed a resolution directing Supervisor of Elections Robert Bender to place a measure for the renewal of the 1-cent Local Option Sales Tax (L.O.S.T.) on the upcoming November general election ballot.

Details of the Renewal Proposal

The ballot measure seeks to extend the existing 1-cent surtax for another ten-year term, covering the period from January 1, 2029, through December 31, 2038. This tax is not new; it was first approved by voters in 1992 and has been re-approved in subsequent years, including 1997, 2006, and 2014.

Financial Implications

The L.O.S.T. generates approximately $70 million annually, providing vital funding for various capital projects across Escambia County, the City of Pensacola, and the Town of Century. Revenue from this tax is allocated based on a formula that benefits all jurisdictions involved.

Impact on Taxpayers

• No Tax Increase: This renewal will not raise current sales tax rates, which remain at a total of 7.5% (6% state sales tax, 1% county L.O.S.T., and 0.5% school district surtax).
• Visitor Contribution: Approximately 30% of L.O.S.T. revenues are generated from visitors and non-residents, helping to alleviate the financial burden on local property owners.
• Strict Expenditure Guidelines: By law, funds from L.O.S.T. can only be used for major capital projects and cannot finance operational costs, ensuring that the money is directed towards infrastructure and public safety improvements.

Planned Use of Funds

If voters approve the renewal in November, the funds will be allocated to several key areas:

• Transportation: Projects such as road resurfacing, sidewalk expansions, and bridge maintenance.
• Public Safety: Funding for fire engines, ambulances, and law enforcement vehicles.
• Stormwater Management: Improvements for flood prevention and drainage systems.
• Community Development: Upgrades to parks and recreational facilities.
• Economic Development: A portion of the revenue may also support qualifying economic initiatives.

Rationale Behind the Renewal

The decision to place this measure on the ballot reflects the county’s need for reliable funding to address growing infrastructure demands and to maintain property tax rates. A long-term funding commitment allows for better planning and execution of major projects, benefiting the community as a whole.

Commissioners believe that ensuring maximum voter participation in the decision-making process is crucial, and the upcoming general election provides an opportunity for voters to weigh in on this longstanding program.

Sources

• News
• ESCAMBIA COUNTY 2 0 2 3 – 2 0 2 4 ADOPTED BUDGET
• 1 CITY OF PENSACOLA, FLORIDA
• City of Pensacola, Florida
• Local Option Sales Tax – Pensapedia, the Pensacola encyclopedia

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