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a‌‍‍‍‌‍‍‌‌‍‍‍‌‍‍‍‍‌‍‍ case study of a Local Option Sales Tax in Leon County, Florida will be considered. Background: Florida has a 6% state sales tax. The state allows tax jurisdictions (counties/cities) an option to collect an additional sales tax of up to 1.5%. Leon County has provided a GIS ESRI story map to the community, informing residents what an additional 1% sales tax is funding. 1. Scroll through the Penny Sales Tax Extension story map (LeonPenny.org) below and become familiar with the types of projects funded through the additional sales tax. https://tlcgis.maps.arcgis.com/apps/MapJournal/index.html?appid=058d308a93d04cef98b0364bf36‌‍‍‍‌‍‍‌‌‍‍‍‌‍‍‍‍‌‍‍80616 2. Assume you are a Leon County Commissioner with input to how these projects are funded. As an elected public official, you want to balance equity and efficiency. a. Select two individual projects that you believe should be financed through the additional sales tax. Explain why you believe this with reference to the text or video above. b. Select two individual projects that you do not believe should be financed through the additional sales tax. Instead, an alternative property tax that is levied on Leon County homeowners would be collected. Explain why you believe this with reference to the text or video above‌‍‍‍‌‍‍‌‌‍‍‍‌‍‍‍‍‌‍‍.

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