Florida Statute 166.271 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 166
MUNICIPALITIES

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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.

(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 former s. 218.503(6)(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 transportation, 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 65-1090, 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.

History.—s. 1, ch. 2003-98; s. 10, ch. 2007-5; s. 30, ch. 2008-4; s. 14, ch. 2016-10.

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Cases Citing Statute 166.271

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Richard Klugh v. City of Miami (Fla. 3d DCA 2025).

Published | Florida 3rd District Court of Appeal

...declaring the parking ordinance and surcharge regulations unconstitutional, and (iii) an injunction to cease the imposition of the surcharge. As Klugh’s pleading described, the City’s parking surcharge ordinance was adopted pursuant to section 166.271 of the Florida Statutes....

...3 200,000 or more; (ii) the municipality must be located in a county with a population of more than 500,000; and (iii) more than twenty percent of the real property of the City is exempt from ad valorem taxation. § 166.271(1), Fla....

...On May 15, 2024, the City filed a motion for summary judgment on the issues of constitutionality 3 During the proceedings below, the parties disputed how to interpret the enabling statute’s twenty percent threshold. Ultimately, in an extensive January 12, 2024 order interpreting section 166.271, the trial court ruled in favor of Klugh’s interpretation of the statute....