Citrus County commissioners discuss 1% local-option sales tax; no ordinance adopted as board debates priorities and outreach

Citrus County commissioners on Oct. 7 held an extended discussion about whether to pursue a 1% local-option sales surtax and how any revenue should be used, but they did not adopt an ordinance or place the measure on the ballot.

Veronica (county staff) briefed the board on the statutory process and budget estimates: a 1% local-option tax could generate roughly $25 million per year in Citrus County; under the statutory allocation formula, roughly 93.5% of revenue would remain with the county, about 2% would go to Crystal River and 4.5% to Inverness (population-based allocations). The local option applies to the first $5,000 of a major purchase and excludes essentials such as groceries and prescription drugs. Staff noted up to 25% of collections could be paid by non-resident visitors, depending on tourist spending patterns.

The Chamber of Commerce reported survey results: in a roughly 697-response aggregate sample (town-halls and online), respondents showed a split preference with substantial interest in roads, parks and conservation. In a recently re-opened chunk of the survey, 52.4% of new respondents said yes to a sales tax, 41.1% no and 6.5% undecided; multiple uses were selected, including roads, stormwater, parks and conservation.

Commission discussion was wide-ranging. Chair Rebecca Bays emphasized the county’s long-term maintenance shortfall for residential roads (staff estimated a $40 million per year need to maintain pavement-condition goals) and said the county must consider whether to bond revenue if a multi-year levy is used. Commissioner Jeff Kennard urged the board to direct staff to draft an ordinance for a 10-year levy that would allow bonding and to prepare a specific capital-improvement plan (CIP) showing how funds would be spent. Commissioner Janet Barrick argued that the tax should be limited to residential road resurfacing only; Commissioner Diana Finnegan and Commissioner Holly Davis urged caution and said professional market research and a community advocacy campaign would be necessary before asking voters to decide.

Legal and process points: County Attorney Denise Lynn reminded commissioners that they may not use their official authority to influence an election and that outside advocacy and fundraising must be conducted by private groups (PACs) or other non-government organizations — not by the board acting in its official capacity. Commissioners discussed working with nonprofit land-trust partners and the Chamber to commission professional market research (estimates mentioned by stakeholders: roughly $25,000 for initial market research, $75,000–$100,000 for a campaign-level effort), and some commissioners urged starting that outreach immediately.

Public commenters urged action on roads, suggested alternative surtaxes (one resident proposed an alcohol surtax), and recommended market research and outreach. Business and conservation groups expressed differing priorities but several speakers supported letting voters decide. No ordinance was approved at the meeting.

Staff outlined next steps if the board chooses to proceed: commission a detailed CIP and ballot ordinance language, submit required documentation to the state review office (DEO/OPGA) and schedule two public hearings; legal suggested decisions to finalize ordinance direction ideally by early March to allow hearings and meet May submission timelines for a November ballot. Commissioners did not adopt an ordinance; several said they would support private-sector-led market research and an advocacy effort to determine voter appetite and a recommended package for the ballot.

Why it matters: A local-option sales tax could generate a sizable, multi-year revenue stream for roads, parks, conservation and other priorities but requires a campaign, precise ballot language and community buy-in. Commissioners and stakeholders remain divided on uses and campaign strategy.

What's next: Staff will continue to provide information; commissioners and community groups discussed fundraising for independent market research and possible formation of advocacy PACs to lead voter education and campaigning if the board elects to proceed in early 2026.