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State Legislation Enabling City Ordinance

CHAPTER 2003-98

Committee Substitute for Senate Bill No. 1842

An act relating to municipal parking facility space surcharges; creating s. 166.271, F.S.; authorizing certain municipalities to impose and collect a surcharge on certain parking facility space sale, lease, or rental charges; requiring referendum approval; providing for a maximum surcharge rate; providing an exception; providing a limitation; specifying uses and limits of surcharge proceeds; providing for local administration of the surcharge; providing an effective date.

Be It Enacted by the Legislature of the State of Florida: Section 1.

Section 166.271, Florida Statutes, is created to read: 166.271 Surcharge on municipal facility parking fees.---

(1) The governing authority of any municipality with a resident population of 200,000 or more, more than 20 percent of the real property of which is exempt from ad valorem taxes, and which is located in a county with a population of more than 500,000 may impose and collect, subject to referendum approval by voters in the municipality, a discretionary per-vehicle surcharge of up to 15 percent of the amount charged for the sale, lease, or rental of space at parking facilities within the municipality which are open for use to the general public and which are not airports, seaports, county administration buildings, or other projects as defined under ss. 125.011 and 125.015, provided that this surcharge shall not take effect while any surcharge imposed amount pursuant to s. 218.503(5)(a), is in effect.

(2) A municipal governing authority that imposes the surcharge authorized by this subsection may use the proceeds of such surcharge for the following purposes only:

(a) No less than 60 percent and no more than 80 percent of surcharge proceeds shall be used to reduce the municipality's ad valorem tax millage or to reduce or eliminate non-ad valorem assessments, unless the municipality has previously used the proceeds from the surcharge levied under s. 218.503(5)(b) to reduce the municipality's ad valorem tax millage or to reduce non-ad valorem assessments.

(b) Not more than 40 percent and not less than 20 percent of surcharge proceeds shall be used to improve transporatation, including, but not limited to, street, sidewalk, roadway, landscape, transit, and streetscape beautification improvements. These designated surcharge proceeds shall be used in downtown or urban core areas. Downtown or urban core areas shall be coterminous with any downtown development district established pursuant to s. 166.0497 or chapter 65-11090, Laws of Florida. Alternatively, any eligible local governmental entity may identify the downtown or urban core area as any contiguous area consisting of lands where the predominant acreage is designated as commercial or its substantial equivalent pursuant to the local government comprehensive plan or other implementing land development regulations.

(3) Any municipality imposing a surcharge authorized by this section shall administer the surcharge locally and should provide for brackets applicable to transactions subject to the surcharge.

Section 2. This act shall take effect upon becoming a law.

Approved by the Governor June 4, 2003.

Filed in Office Secretary of State June 4, 2003.

CODING: Words stricken are deletions; words underlined are additions.

What is the Parking Surcharge?

On March 10, 2011, the City Commission of the City of Miami amended the City of Miami Parking Surcharge Ordinance. The City of Miami Parking Surcharge Ordinance is imposed upon each User entering a parking transaction. The Parking Surcharge rate is 15% (fifteen percent). The Operator of the Parking Facility is responsible for the collection and transmittal of the Surcharge to the City of Miami Finance Department. The surcharge is applicable to all parking facilities, public or private, where there is a charge, fee or exchange for parking. It also applies to parking associated with valet service, events and parking validations.

What is the Purpose of the Surcharge?

The proceeds, up to the maximum 80% as stipulated in the legislation, will be used to reduce ad valorem (property) taxes and other non-ad valorem fees.

What Parking Revenue is Subject to the Surcharge?

The surcharge will be levied on the sale, lease, or rental of space at parking facilities including, but not limited to, daily, weekly, monthly, annually payments and is applied to the gross revenues derived from any charge, fee or exchange excluding sales tax. The surcharge does not apply to residential parking for tenants or residents, in apartments, condominiums, or co-operatives as defined in the Ordinance.

Who is Responsible for Paying the Surcharge?

Any individual, partnership, association, corporation, or other entity which owns, controls, conducts, leases, operates, or causes to be operated a Parking Facility which offers Parking accommodations for a Charge, Fee, or Exchange is responsible for paying the surcharge. The intent of this definition is to place the burden for collection of the surcharge on the owner of the facility in addition to the entity that operates the Facility if different from the owner.

Do I Pay Sales Tax on Top of Surcharge?

According to The Florida Department of Revenue, surcharge is subject to sales tax. Each entity is advised to check with their accountant. Click the following link to read the letter from the State of Florida Department of Revenue.

Where Are Payments to be Mailed?

City of Miami

PO Box 862634

Orlando, FL 32886-2634

How Can I Get More Information Regarding the Surcharge?

For more information regarding the parking surcharge, please contact the Complete Consulting Services Group at 305-573-4300.

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