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Since 1991, the One Cent Infrastructure Sales Tax has generated $1.8 billion countywide.
In 2022, the Penny Sales Tax generated $101 million; of which, $56 million was collected for Seminole County projects, and remaining funds were allocated to Seminole County cities and Seminole County Public Schools.
Florida Department of Revenue estimates that 20%-30% of Penny Sales Tax funds are paid by visitors, not residents.
On May 20, 2014, Seminole County voters approved the 3rd generation of the One Cent Infrastructure Sales Tax, known as the Penny Sales Tax. Funds are collected through a one percent (1.0%) local sales tax levied on the sale of consumer goods to visitors, residents, and businesses, ensuring the cost to construct and maintain infrastructure is shared.
The Seminole County Board of County Commissioners approved an interlocal agreement on June 11, 2024, relating to the proposed use of the Penny Sales Tax proceeds and shared distribution with the Seminole County School Board and the seven municipalities of Seminole County. Read the interlocal agreement to learn more about the potential projects.
The revenue from the Penny Sales Tax is shared between the County, its seven cities, and the school district.
Learn more by viewing a list of projects recently completed or in progress, funded by the 3rd Generation (2014) One Cent Infrastructure Sales Tax: