If you vote in Escambia County this November, you may be asked to decide whether to renew the county’s Local Option Sales Tax, better known as L.O.S.T.
The tax has been around for decades, but many residents may not know exactly what it pays for or how a question like this makes its way onto the ballot.
The one-cent sales tax isn’t new. Escambia County voters first approved it in 1992, then renewed it in 1997, 2006 and again in 2014.
Now, county commissioners are beginning the process that could put another renewal before voters this November.
District 4 Commissioner Ashlee Hofberger said the next step is for the Escambia County Board of Commissioners to approve the ballot language.
“At that August meeting… the BCC will approve the wording, and then we will send that off to Robert Bender’s office,” she said. “At that point, it will be something that will be put on the ballot.”
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Escambia County Supervisor of Elections Robert Bender said one of the biggest misconceptions is that his office writes the questions voters see on the ballot. It doesn’t.
“I don’t have the ability to put anything on the ballot,” said Bender. “It all has to come from the County Commission or from the voters. I just manage and organize it to make sure it meets ballot standards.”
If the measure reaches the November ballot, voters won’t be deciding whether to create a new tax. They’ll be deciding whether to continue one that’s helped pay for county projects for more than 30 years.
Unlike property taxes, L.O.S.T. is a sales tax. That means it’s paid not only by Escambia County residents, but also by people who visit the county and make taxable purchases while they’re here.
Projects paid for with L.O.S.T. are long-term investments like roads, sidewalks, drainage improvements, parks, community centers, fire stations and emergency vehicles.
The money cannot be used for day-to-day government expenses like employee salaries.
Hofberger said that’s one of the questions she hears most often.
“We can use it to build fire stations, but we can’t use it to staff those fire stations.”
She said that’s because the money is legally restricted to the purposes approved by voters.
“Those are protected dollars,” Hofberger said. “They’re for building things for the community. They’re not going to be siphoned off and used for something else.”
What’s next?
The next step comes Thursday, when the Escambia Board of County Commissioners is scheduled to consider an ordinance directing the Supervisor of Elections to place the L.O.S.T. renewal on the Nov. 3, 2026, general election ballot.
If approved by the board, voters would be asked whether to continue the existing one-cent sales tax for another 10 years, from Jan. 1, 2029, through Dec. 31, 2038.
The proposed ballot language says the revenue could continue to be used for transportation and drainage projects, law enforcement and fire facilities and equipment, parks and natural resources, jail and court facilities, community services and certain economic development projects allowed under Florida law. The ordinance would also allow up to 15% of the revenue to be used for qualifying economic development projects, as permitted by state statute.
Information about completed and planned projects is available on the county’s Penny for Progress website.
Commissioner Hofberger is also hosting a free L.O.S.T. Community Open House on Monday, July 27, at 5:30 p.m. at the Ferry Pass Community Center. Residents can meet with county staff, ask questions about the proposed renewal, and see county ambulances, fire trucks, and other equipment purchased with L.O.S.T. revenue.
The county says additional public meetings are expected before the November election.
