Penny for Progress: Escambia Commission Votes To Put LOST Renewal On November Ballot

July 24, 2026

The Escambia County Commission voted on Thursday night to send the renewal of a penny tax to the ballot in November.

Voters will decide if they will extend the Local Option Sales Tax (LOST) for a decade.

Thursday night’s unanimous commission vote instructs the Escambia County Supervisor of Elections to place the renewal on the November 3 general election ballot.

LOST is a one-cent sales tax levied to fund infrastructure projects throughout the County, with proportionate amounts distributed to the City of Pensacola and the Town of Century. To levy or extend this tax, an ordinance must be adopted by the Board and the voters of Escambia County must approve the measure at a county-wide referendum.

LOST revenues average nearly $70 million per year for capital projects and infrastructure needs for Escambia County, including public safety, fire trucks and ambulances, fire stations, park improvements, road resurfacing, sidewalks, drainage and stormwater enhancements, and more.

First approved by voters in 1992 and renewed in 1997, 2006 and 2014, LOST has provided a reliable, voter-approved funding source for community improvements funded by residents and visitors alike. According to a recent University of West Florida Haas Center study, approved LOST-funded projects in Escambia County from 2009 to 2028 alone represent an estimated $2.1 billion in local economic impact.

The current LOST cycle runs through 2028. With approval by voters, the tax will continue to be collected from January 1, 2029, through December 31, 2038.

Tax Rate Breakdown

The standard State of Florida sales tax is 6.0%. In Escambia County, the total combined sales tax rate is 7.5%, which includes two local discretionary surtaxes:

  • 1.0% (One Cent): The Local Option Sales Tax (LOST) managed by the county and its municipalities.
  • 0.5% (Half Cent): A separate school district tax that directly benefits Escambia County Public Schools.

NorthEscambia.com graphic.

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