Local Option Sales Tax

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The Local Option Sales Tax (LOST) is a 1-cent surtax effective in Escambia County above and beyond Florida's base sales tax of 6%. Combined with another half-cent sales tax benefitting the Escambia County School District, the effective sales tax in Escambia County is 7.5%.

The Local Option Sales Tax was first enacted in 1992, when it was approved by 52 percent of voters.

It was renewed in 1997 by 66 percent of voters, and again on March 7, 2006, by 64 percent of voters.


  • "1-cent tax lives on." Pensacola News Journal, March 8, 2006.