Jackson County adopts 1¢ sales tax ordinance giving commissioners broader spending flexibility

Jackson County commissioners on July 22 adopted an ordinance to continue the county27s 1¢ discretionary local sales surtax and to permit the county to use the proceeds for any public purpose authorized by Section 212.055(3) of the Florida Statutes, instead of limiting those receipts solely to Road and Bridge operations. The motion passed 4–1.

The measure was introduced during the public hearing portion of the meeting by a county staff member who asked the board to allow the ordinance to be read by title only. "An ordinance of the board of county commissioners of Jackson County, Florida ... levying a 0.01 discretionary local sales tax said tax to be effective [date read by staff]," was read aloud and then presented for approval.

County staff and the county attorney repeatedly told commissioners the legal effect of the text: the statute authorizing the surtax (Section 212.055(3), Florida Statutes) allows counties to use the proceeds for operating expenses generally. A staff presenter said the current county budget planned to use 100% of the sales tax receipts for Road and Bridge through the end of the year, but that the new ordinance would let this board and future boards decide annually how to allocate the revenue. The county attorney advised commissioners that the text should follow the statutory language so future boards would not be permanently bound by an internal local restriction that voters would otherwise have to change.

Some commissioners said they preferred keeping the revenue dedicated to Road and Bridge because they consider roads the county27s primary need. Commissioner Crutchfield said he disliked removing the road restriction because "I feel like they need it," and worried that taking funds away would limit Road and Bridge operations. Staff responded that under the budget adopted for the current fiscal year, the county will use all sales-tax proceeds for Road and Bridge through December 31; going forward, allocation would be a budgeting decision for future commissions.

After discussion and a motion to adopt the ordinance as read by title, commissioners voted. The chair called the tally: "All in favor, raise the right hand. All opposed, same sign. Carry 4 to 1." The motion passed, and the ordinance was recorded as adopted.

The county attorney and staff also clarified two practical points during the hearing: (1) the surtax proceeds generally cannot be used for debt service under the proposed text, and (2) the Department of Revenue retains a small administrative share of the receipts for collection costs, which staff estimated at about 5% of the 1¢ surtax receipts. Commissioners and staff noted that municipalities that receive a share of the surtax may need independent legal review if the county imposes local restrictions.

The board27s formal action authorizes the county to continue levying the 1¢ discretionary local sales surtax and to allocate receipts annually for public purposes authorized under state law, subject to the legal limitations and the board27s future budget decisions.