Surcharge Calculation
  

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The City will accept payment of the surcharge employing one of the techniques listed below to compute the surcharge and must be consistent in each surcharge-reporting period.

Technique A:
Where total collections include the parking charge plus the Surcharge, the total collections are multiplied by the reciprocal Surcharge rate of .130435.

Technique B:
The Surcharge total taken from the individual cash register tapes showing the parking fee, the Surcharge charged, the sales tax charged and the total collected; or individual Surcharge records for each ticket showing the complete transaction.

Technique C:
Where individual Surcharge collection records are not kept for each ticket, fifteen percent (15%) of the entire parking fee paid by the customer will be collected.

Technique D:
When gross amount includes sales tax and surcharge:  Gross amount (divided) / by 1.070 (to subtract sales tax) = Remaining amount (divided) / by 1.15 (subtracting surcharge) = Final amount, (multiply) x by fifteen percent (15%).

 


The Parking Network

City of Miami

Florida Department of Revenue

State Legislation Enabling City Ordinance

City of Miami Parking Surcharge Ordinance

 

 

 

Example of Technique A:

Total Collections
(Total includes Parking Revenue less sales tax)

x  Reciprocal Surcharge Rate

=  Parking Surcharge Rate

$6,000.00 x .130435 $782.61
$5,850.00 x .130435 $763.04
 

Example of Technique C:

Total Collections
(Total includes Parking Revenue less sales tax)

x  Reciprocal Surcharge Rate

=  Parking Surcharge Rate

$1,000.00 x 15% $150.00
$1,550.00 x 15% $232.50
 

Example of Technique D:

$1,000.00 / 1.070

= $934.60

(Remove sales tax)

$934.60 / 1.15 = $812.70 (Remove parking surcharge)
$812.70 x 15% = $121.91 (Amount to be paid for surcharge)