History and Information about Lake County's
Infrastructure Sales Tax
Learn More

ABOUT THE SALES TAX

The Infrastructure Sales Tax was first established in Lake County in 1988 for a term of 15 years.
It was again renewed by the voters during a special election on Nov. 6, 2001, and is set to expire Dec. 31, 2017.
The tax allows for 7 percent tax on most purchases in the county, as opposed to the state tax of 6 percent.
This one percent, or one penny, is collected on every dollar spent by both residents and visitors who purchase goods in the county.
The Lake County Board of County Commissioners voted on May 5, 2015 to advertise an ordinance for the re-authorization of the Infrastructure Sales Tax.

Key Facts About the Ordinance

Some of the highlights to the Infrastructure Sales Tax ordinance include:

Authorizes the extension of the Infrastructure Sales Tax pursuant to section 212.055 (2), Florida Statutes
Authorizes a special election on November 3, 2015
States the term of levy, which will be from January 1, 2018 to December 31, 2032 (15 years)
States that the revenues will be distributed evenly among the Lake County Board of County Commissioners, the Lake County School Board and the municipalities
Creates a citizen committee to monitor expenditures of sales tax proceeds (Sales Surtax Oversight Committee)

Potential Uses of the Sales Tax
by the County

Renewal of the tax would mean Lake County residents would continue paying a 7 percent tax on most items, as opposed to the state tax of 6 percent. This one percent, or one penny, would be used to fund capital projects. Revenue would be divided equally between the Lake County School Board, the County and the municipalities as a whole.

The Penny Sales Tax revenue for the county in the first five years is estimated to be $74 million. Outlined below are potential uses for that revenue.

Public Safety

Sheriff

Vehicle Replacement

  • 175-200 vehicles
Lake EMS
Ambulance and Equipment Replacement
  • New ambulances – 20 to 25
  • Ambulance re-chassis and patient compartment
    refurbishments – 3 to 5
  • Quick response vehicles – 3 to 5
  • Cardiac monitors – 25 to 30
  • Stretchers - 25 to 30
Fire Rescue

Fire Apparatus Replacement

  • Apparatus - 25 to 29
    Includes fire engines, squads, aerial ladder trucks, water tanker trucks, and utility brush trucks
Fire Rescue

Fire Station Renovations and Repairs

  • Stations - 9 to 12
    Includes building remodels, roof replacements, water/well systems, generators, and HVAC replacements

Quality of Life

Parks

East Lake Community Park
Approx. 80 percent of build-out

  • Sports lighting of all athletic fields
  • Path system throughout the park
  • Internal road and parking lot
  • Buildings at ballfields, multipurpose fields and maintenance (3)
Parks
South Lake Regional Park approx. 40 percent of build-out
  • Ballfields with lights (4)
  • Multipurpose fields with lights (2)
  • Building – restrooms / concession (1)
  • Internal road, parking lot and path system (50% completion)
  • Renovate existing building for maintenance staff
  • Site clearing and grading
  • Utilities – water, sewer, electric, irrigation well or reclaim water
Parks

Lake Idamere Park Completion

  • Sports lighting
  • Resurfacing internal road, parking lot and trail
  • Restroom
  • Path and parking lot lighting
  • Pavilions
Parks

P.E.A.R. Park Completion

  • Path system throughout the park
  • Pavilions
  • Internal road and parking lots
  • Pickleball courts (6)
Parks

Ferndale Preserve

  • Central observation tower
Parks

Minneola Athletic Complex Park Completion

  • Multipurpose field with lights (1)
  • Little League field with lights (1)
  • Tennis courts with lights (2)
  • Basketball courts with lights (2)
  • Restroom at multipurpose fields
  • Additional parking / lighting
  • Pavilions
  • Playground
  • Scoreboards, bleachers, etc.
Parks

North Lake Community Park substantially completed

  • Sports lighting of Little League field (3)
  • Sports lighting of multipurpose field (3)
  • Pavilions
  • Path lighting at Little League fields
Parks

Pine Forest Park (Active Side)
Park approx. 65 percent of build-out

  • Multipurpose field (1)
  • Ballfields (2)
Parks

Other County Parks & Boat Ramps

  • Resurfacing internal roads, parking lots and internal trails
  • Renovations to courts and athletic fields
  • Sports lighting
  • Playground replacement
  • Pavilions
  • Boardwalk replacement
  • Site furnishings (bleachers, scoreboards, etc.)
  • Restrooms
Trails

South Lake / Hancock Trail

  • Boardwalk replacement
  • ADA improvements in phases
Public Lands

Ellis Acres Reserve

  • Improvements to existing structure (Educational Center)
  • Parking lot improvements
Libraries

Cagan Crossings Community Library

  • 12,000 S.F. interior build-out of second floor
  • Creation of multi-use space
Libraries

Marion Baysinger Memorial Library

  • 5,000 S.F. addition
  • Expansion of spaces for computers, collections, meetings and youth

Public Works

Resurfacing
  • Resurface 75-95 miles
Sidewalks
  • Construct 7.5 miles & $2.5M for repairs
Intersections
  • Complete 9  projects & install 9 traffic signals
Water Quality
  • Complete 1 project (Magnolia Lane in Lake Harris Basin)
Vehicles & Equipment
  • Replace 75 items

Other Public Infrastructure

Building Repair & Maintenance
  • Energy plant cooling tower refurbishment
  • HVAC control system and air handler replacements
  • Fire alarm system replacements
  • Annual roof replacements
  • Generator replacements
Vehicles & Fleet
  • Annual light vehicle replacements based on established schedule
Telephone System Modernization
  • Replace all 26 systems that are at end-of-life
Fiber Optic Network Expansion
  • Connect all county buildings into the fiber loop
  • Build out two miles of underground fiber or four miles of aerial fiber per year

POTENTIAL USES OF THE SALES TAX
BY LAKE COUNTY MUNICIPALITIES

For more information about potential uses of the Infrastructure Sales tax at each of the county’s fourteen municipalities, visit them online.

Voting On the Ordinance

The Lake County Board of County Commissioners voted on May 5, 2015 to advertise an ordinance for the re-authorization of the Infrastructure Sales Tax. Learn what to expect on the ballot and what it means if it is renewed. Read more »

What to Expect

The Ordinance will appear on the November 3, 2015 General Election ballot.
Read more »

Ballot Language

How the ordinance will look on the ballot.
Read more »

If Renewed...

Learn what it means if it is renewed.
Read more »