Columbia County, Florida

BUSINESS IMPACT ESTIMATE FORM  

Posted To Webpage June 5, 2026 

This Business Impact Estimate is given as it relates to the proposed ordinance titled:  

AN ORDINANCE CREATING THE LAW ENFORCEMENT MUNICIPAL SERVICE TAXING UNIT FOR THE ENTIRE AREA OF COLUMBIA COUNTY, FLORIDA; PROVIDING CERTAIN FINDINGS; PROVIDING DEFINITIONS; DESCRIBING THE BOUNDARIES OF THE LAW ENFORCEMENT MSTU; AUTHORIZING THE LAW ENFORCEMENT MSTU TO ANNUALLY LEVY AD VALOREM TAXES TO PROVIDE LAW ENFORCEMENT SERVICES, FACILITIES AND PROGRAMS; AUTHORIZING A PLEDGE OF THE LAW ENFORCEMENT MSTU  AD VALOREM TAX REVENUES TO THE RETIREMENT OF DEBT WHEN APPROVED BY THE ELECTORS OF THE LAW ENFORCEMENT MSTU AS PROVIDED BY GENERAL LAW; AUTHORIZING THE ISSUANCE OF DEBT UPON REFERENDUM APPROVAL; PROVIDING FOR CODIFICATION AND PROVIDING AN EFFECTIVE DATE. 

Summary of the proposed ordinance and statement of public purpose:  

 The proposed ordinance will create a Law Enforcement Municipal Service Taxing Unit coterminous with the entire area of the County, to fund essential law enforcement services, facilities and programs in accordance with Section 125.01, Florida Statutes. The proposed ordinance authorizes millage to be levied within the MSTU for the fiscal year commencing October 1, 2026, and future fiscal years in accordance with the County s annual budgeting and TRIM process. Revenues may be used for a range of law enforcement and corrections-related costs, including but not limited to personnel, operations and capital costs. If the Columbia County Board of County Commissioners seeks to finance facilities or equipment through debt backed by MSTU revenues, voter approval via referendum will be required.  

 Part II.  

 Estimate of the direct economic impact of the proposed ordinance on private, for-profit businesses in the County: (fill out subsections a-c as applicable, if not applicable write N/A)  

a. Estimate of direct compliance costs that businesses may reasonably incur if the proposed ordinance is enacted:  

 It is not expected that businesses will incur any direct compliance costs if the proposed ordinance is enacted.  

 b. Identification of any new charges or fees on businesses subject to the proposed ordinance, or for which businesses will be financially responsible; and  

The proposed ordinance authorizes but does not impose any millage.  Potential millage associated with Law Enforcement Municipal Service Taxing Unit must be voted on by the Columbia County Board of County Commissioners yearly during the budget and TRIM process.  It is not known at this time what, if any, millage rate will be imposed.   

c. An estimate of the County s regulatory costs, including an estimate of revenues from any new charges or fees that will be imposed on businesses to cover such costs.  

If millage is imposed within the new MSTU to be created pursuant to the ordinance, the County would incur minimal costs to separately track and expend MSTU funds.  These costs are expected to be minimal and the work easily absorbed by existing staff.  The ordinance does not impose any new charges or fees on businesses. The proposed ordinance authorizes but does not impose any millage.  Potential millage associated with Law Enforcement Municipal Service Taxing Unit must be voted on by the Columbia County Board of County Commissioners yearly during the budget and TRIM process.  It is not known at this time what, if any, millage rate will be imposed.   

Part III.  

 Good Faith Estimate of the number of businesses likely to be impacted by the ordinance:  

 All businesses located within the unincorporated area of the County that own real or tangible personal property would be included within the proposed MSTU.