A Brief History of Florida’s Local Option Sales Tax

•  All 67 Florida counties were given the authority – following voter approval – to levy a 1-cent Local Option Sales Tax (LOST) for general infrastructure projects under the Local Government Infrastructure Commitment Act (LOGIC) passed by the Florida Legislature in 1987.

• The LOGIC act requires voter approval every ten years to extend the LOST levy.

• 66 Florida counties currently levy a Local Option Sales Tax. Citrus County is the only jurisdiction in the state that does not levy a LOST.

• Over the last four decades the LOGIC Act has been in effect, the 66 counties where voters initially approved a LOST levy have never failed to renew the 1-cent tax. 

• Since its initial approval by voters in 1992, Escambia County's 1-cent LOST has been renewed three times by wide voter margins.

• Escambia County voter approval percentages – historically averaging 65 percent –  rank among the state's highest, trailing only Collier and Charlotte counties.

• A recent University of West Florida Haas Center study reported that tourism and visitors share the tax burden alongside residents, with tourism and recreation spending accounting for up to 28% of taxable sales.

For more than three decades, the Local Option Sales Tax (LOST) had played a vital rote in shaping the City of Pensacola and Escambia County. Residents understand and see the importance of the penny in our community, and have approved it’s renewal every time it has been on the ballot.

Have additional questions about the Local Option Sales Tax? Check out our FAQ page here.