Was a separately stated parking-ticket violation fee subject to Florida sales tax under TAA 25A-009?

Plain-English summary

The $20 charge for parking was subject to sales tax. The separately stated $50 violation fee for failing to pay for the stay was not.

The Department relied on the fact that the violation fee was separately stated and could be avoided by the vehicle owner's action -- paying the parking fee at the time of the stay. It concluded that the fee was not an additional service included in the taxable parking sale.

A footnote stated that the same analysis would apply to a separately stated late fee when applicable.

What this means for you

The ruling did not exempt parking charges. It distinguished the taxable parking charge from a separately stated, avoidable consequence of nonpayment.

Common questions

Was the parking charge taxable? Yes.

Was the $50 violation fee taxable? No under the stated facts.

Did the ruling address late fees? Yes. It said the same analysis applied to a separately stated late fee.

Citations and references

• Fla. Stat. §§ 212.02(10)(i), 212.03(6), and 213.22; Fla. Admin. Code r. 12A-1.073; and Department of Revenue v. B & L Concepts, 612 So. 2d 720 (Fla. 5th DCA 1993), as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 25A-009

Original ruling text

JEPARTMENT OF REVENUE

Florida Department of Revenue Jim Zingale
Office of Technical Assistance Executive Director
i=]
FLORIDA
5050 West Tennessee Street Tallahassee FL 32399 floridarevenue.com

QUESTION: Whether the violation fee found on a parking ticket receipt is not subject to Florida sales and
use tax?

ANSWER: Sales tax was collected on the $20.00 transaction. In Volusia County, the applicable sales tax
rate is 6.5%. which would result in $1.30 in tax (S20.00 x 6.5%). The $50.00 violation is not subject to
sales tax.

October 27, 2025

Via era:

Re: Technical Assistance Advisement — TAA #: 25A-009
NS (“7 202ye"")
Sales and Use Tax — Parking Ticket Violation Fee
Sections 212.02(10)(i), 212.03(6), 213.22, Florida Statutes - (“F.S.”)
Rules 12A-1.073, Florida Administrative Code - (“F.A.C.”)

oP:

This is in response to your letter dated MM requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter 12-11
F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request has been carefully
examined, and the Department finds it to be in compliance with the requisite criteria set forth in Chapter
12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the authority of
s. 213.22, F.S.

REQUESTED ADVISEMENT

You are seeking confirmation on whether the violation fee found on a parking ticket receipt is not subject
to Florida sales and use tax.
FACTS

Your letter states:

Taxpayer manages over J parking spaces for private and public clients. It offers customized, creative,
and responsive services to maximize parking capacity and tenant satisfaction. Taxpayer operates in over

Technical Assistance Advisement
October 27, 2025
Page 2

ten different states, inclucing |

Taxpayer submitted Exhibit A, which is the Volusia County Parking Division Notice of Parking Violation
(hereinafter referred to as the “Notice”). The citation details are as follows: the Notice has a parking fee
of $20.00, a sales tax of $1.35 on the $20.00, and a violation fee of $50.00, thus bringing the total amount
due to $71.35. The ticket expressly indicates the ticket was given as a result of a vehicle entering the
Volusia County parking facility on January 26, 2025, and payment for stay, as required for use of the
facility, was not received. The citation indicates if the amount is not paid before February 25, 2025, there
will be an additional $50.00 late fee charged to the account.

The taxpayer’s representative, upon inquiry, confirmed that this request only concerns motor vehicle
parking lots and garages.

TAXPAYER’S POSITION

Taxpayer believes, every person who leases or rents parking or storage spaces for motor vehicles in
parking lots or garages, including storage facilities for towed vehicles, who leases or rents docking or
storage spaces for boats in boat docks or marinas, or who leases or rents tie-down or storage space for
aircraft at airports is engaging in a taxable privilege. Section 212.03(6), (F.S.). A license is the granting of a
privilege to use or occupy a building or a parcel of real property for any purpose. Section 212.02(10)(i),
F.S. Therefore, the license to park in the designated Volusia County parking facility in Florida is subject to
sales tax. However, there are certain items that are not subject to sales tax.

It is a well-settled principle of Florida law that taxing statutes are construed against the State. See Harbor
Ventures, Inc. v. Hutches, 366 So.2d 1173, 1174 (Fla. 1979); Maas Bros. v. Dickinson, 195 So.2d 193, 198
(Fla. 1967); Dep’t of Revenue v. Quotron Systems, Inc., 615 So.2d 774, 778 (Fla. 3rd DCA 1993) (stating
“Tajs is the law with all taxing statutes, the Department has the burden of proof. In this case, the
Department must establish that Quotron's transactions are within the ‘clear definite boundaries’ of the
statutory definition of a ‘sale’ of ‘tangible personal property’ subject to Florida sales tax.”). This ambiguity
standard in Florida caselaw is not limited to statutory interpretation. It also is applicable to determining
whether a transaction is subject to Florida sales and use tax in the first place, as the Department has the
burden to prove transactions are subject to tax. E.g., Leadership Housing, Inc. v. Dep’t of Revenue, 336
So.2d 1239, 1242 (Fla. 4th DCA 1976). If there is any doubt as to whether an item is taxable, the ambiguity
is to be resolved in favor of the taxpayer. /d.

While there is not a specific statute or rule speaking to violation fees, there are similar examples to which
it can analogous. The example of the violation fee can be compared to Rule 12A-1.007(13)(e)1., F.A.C.,
which specifies separately stated insurance covered at the option of the customer are not subject to sales
tax.

Similarly, the Notice has a parking fee of $20.00, which is subject to sales tax because the parking fee is a
charge for parking and is required. However, the violation fee of $50.00 should not be subject to sales tax,
because the violation fee is avoidable at the option of the customer and is separately itemized. For these
reasons, the violation fee is not subject to sales tax.

Technical Assistance Advisement
October 27, 2025
Page 3

LAW AND DISCUSSION

Section 212.03(6), F.S., states that it is the legislative intent that “every person who leases or rents parking
or storage spaces for motor vehicles in parking lots or garages, .. . is engaging in a taxable privilege.” For
the exercise of this privilege, a tax at the rate of 6 percent applies to the total rental charged. (See also
Rule 12A-1.073, F.A.C.). The taxability of the charge for parking is not disputed. Rather, the question is
whether the “violation fee” — in this specific instance for nonpayment — is also subject to tax. The Notice
provides in addition that there is a late fee if the Notice is not paid in full by a specified date.

The “Notice of Parking Violation” presents as follows:

Entry Date Parking Fee Parking Sales Tax | Violation Fee Total Due
01/17/2025 $20.00 $1.35 $50.00 $71.35

Chapter 212, F.S., provides that the “sales price” of a taxable transaction includes “services that are a part
of the sale.” It is clear in this instance that violation fee and any appropriate late fee do not constitute
additional services provided to the customer.

Similar charges, in relation to the sale or rental of tangible personal property, were considered in Dept.
of Revenue v. B & L Concepts, 612 So.2d 720 (Fla. Sth DCA 1993). In B& L Concepts, the taxpayer rented
appliances, furniture, and home entertainment products and charged a late fee for items returned after
the agreed date. The taxpayer also charged for the delivery of rented items. The Court found that such
charges were “incidental” to the sale and held that if these charges or fees are separately itemized and
applied at the sole option or election of the vendee or lessee, or could be avoided by decision or action

The taxpayer is correct in pointing out that there is no statute or rule that speaks directly to the charges
in question relating to parking or storage of motor vehicles. However, analogous charges were
considered in B & L Concepts and by the following rules:

• Rule 12A-1.045(4)(a), F.A.C., provides that charges for “transportation charges” (carrying, delivery,
  freight, handling, pickup, shipping, and similar charges or fees) are not subject to tax when: the charge is
  separately stated on an invoice or bill of sale; and, the charge can be avoided by a decision or action solely
  on the part of the purchaser.

« Rule 12A-1.007(13)(e)1., F.A.C., regarding the lease or rental of motor vehicles, provides that separately
itemized charges or fees for insurance coverage required to be paid by the lessee when the lessee or
renter has the option to elect the insurance coverage is not subject to tax.

Consistent with the rules and decision identified above and mindful that tax must clearly be shown to
apply, this advisement determines that when, as here, the Violation Fee is separately stated and can be
avoided by a decision or action of the car owner — namely, paying the parking fee at the time of the stay
— such charge is not subject to sales and use tax.?

1 \t is noted that the same analysis would apply to a separately stated late fee, when applicable.

Technical Assistance Advisement
October 27, 2025
Page 4

CONCLUSION
In this instance, tax should not be imposed upon the separately stated violation fee.

Based on the facts provided, sales tax was collected on the $20.00 transaction. In Volusia County, the
applicable sales tax rate is 6.5%. which would result in $1.30 in tax ($20.00 x 6.5%). The $50.00 violation
is not subject to sales tax. Please refer to our Discretionary Sales Surtax Information form DR15DSS and
Tax Information Publication 21A01-02 for further guidance.

This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only under the
facts and circumstances described in the request for this advice, as specified ins. 213.22, F.S. Our response
is predicated on those facts and the specific situation summarized above. You are advised that subsequent
statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which
this advice is based, may subject similar future transactions to a different treatment than expressed in
this response.

You are further advised that this response, your request and related backup documents are public records
under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S.
Confidential information must be deleted before public disclosure. In an effort to protect confidentiality,
we request you provide the undersigned with an edited copy of your request for TAA, the backup material
and this response, deleting names, addresses and any other details which might lead to identification of
the Taxpayer. Your response should be received by the Department within ten (10) days of the date of
this letter.

If you have any further questions regarding this matter and wish to discuss them, you may contact me
directly at (850)717-7759.

Sincerely,

Abn L Pde

Alesia L. Pride
Tax Law Specialist
Office of Technical Assistance

CC:
sr
—

Enclosures: Discretionary Sales Surtax Information form DR-165DSS, Tax Information Publication 21A01-
02.

Record ID: 7001427749

Technical Assistance Advisement
October 27, 2025
Page 5

Office of Technical Assistance Satisfaction Survey
The Florida Department of Revenue invites you to complete the online Office of Technical Assistance
Satisfaction Survey to help us identify ways to improve our service to taxpayers. The survey is an
opportunity to provide feedback on your recent experience with the Department’s office of Office of
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https://tadr.questionpro.com

When you open the survey, you’ll be asked to enter the following information. This information will
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Notification number: 7001427749
Respondent code: 44

Tax type: Sales and Use Tax
Correspondence type: Technical Assistance

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[email protected].

Thank you.

Discretionary Sales Surtax Information for Calendar Year 2025

DR-15DSS

R. 11/24
Page 1 of 2
A county with more than one surtax is shaded in gray and a new, revised, extended, or expiring surtax is printed in bold.
Total Effective Expiration Total Effective Expiration

County Surtax Rate Date Date County Surtax Rate Date Date
Alachua 15% (5%) Jan 1, 2019 Dec 31, 2030 Jefferson 1% Jun 1, 1988 None

(1%) Jan 1, 2023 Dec 31, 2032 | Lafayette 1% Sep 1, 1991 None
Baker 1% Jan 1, 1994 None Lake 1% Jan 1, 1988 Dec 31, 2032
Bay 1% (5%) Jan 1, 2011 Dec 31, 2030 Lee 5% Jan 1, 2019 Dec 31, 2028

(.5%) Jan 1, 2017 Dec 31, 2036 Leon 15% (1%) Dec 1, 1989 Dec 31, 2039
Bradford 1% Mar 1, 1993 None (5%) Jan 1, 2003 Dec 31, 2027
Brevard 1% (5%) Jan 1, 2015 Dec 31, 2026 Levy 1% Oct 1, 1992 None

(5%) Jan 1, 2017 Dec 31, 2026 Liberty 15% (1%) Nov 1, 1992 None
Broward 1% Jan 1, 2019 Dec 31, 2048 (5%) Jan 1, 2017 Dec 31, 2026
Calhoun 15% (1%) Jan 1, 1993 None Madison 15% (1%) Aug 1, 1989 None

(5%) Jan 1, 2009 Dec 31, 2028 (5%) Jan 1, 2007 None
Charlotte 1% Apr 1, 1995 Dec 31, 2026 Manatee 1% (5%) Jan 1, 2003 Dec 31, 2032
Citrus None (5%) Jan 1, 2017 Dec 31, 2031
Clay 15% (1%) Feb 1, 1990 Dec 31, 2039 Marion 15% (1%) Jan 1, 2017 Dec 31, 2044

(5%) Jan 1, 2021 Dec 31, 2050 (.5%) Jan 1, 2025 Dec 31, 2034
Collier None Martin 1% (.5%) Jan 1, 2019 Dec 31, 2025
Columbia 15% (1%) Aug 1, 1994 None (.5%) Jan 1, 2025 Dec 31, 2034

(5%) Jan 1, 2023 Dec 31, 2042 Miami-Dade 1% (5%) Jan 1, 1992 None
DeSoto 15% (1%) Jan 1, 1988 None (5%) Jan 1, 2003 None

(5%) Jan 1, 2015 Dec 31, 2035 Monroe 1.5% (1%) Nov 1, 1989 Dec 31, 2048
Dixie 1% Apr 1, 1990 Dec 31, 2029 (.5%) Jan 1, 1996 Dec 31, 2035
Duval 15% (5%) Jan 1, 1989 None Nassau 1% Mar 1, 1996 None

(5%) Jan 1, 2001 Dec 31, 2030 Okaloosa 1% (5%) Jan 1, 2019 Dec 31, 2028

(5%) Jan 1, 2021 Dec 31, 2035 (5%) Jan 1, 2021 Dec 31, 2030
Escambia 1.5% (1%) Jun 1, 1992 Dec 31, 2028 Okeechobee 1% Oct 1, 1995 None

(.5%) Jan 1, 1998 Dec 31, 2037 Orange 5% Jan 1, 2003 Dec 31, 2035
Flagler 1% (5%) Jan 1, 2003 Dec 31, 2032 Osceola 15% (1%) Sep 1, 1990 Dec 31, 2045

(5%) Jan 1, 2013 Dec 31, 2032 (5%) Jan 1, 2017 Dec 31, 2036
Franklin 1.5% (1%) Jan 1, 2008 None Palm Beach 1% Jan 1, 2017 Dec 31, 2026

(5%) Jan 1, 2023 Dec 31, 2042 Pasco 1% Jan 1, 2005 Dec 31, 2039
Gadsden 1.5% (1%) Jan 1, 1996 None Pinellas 1% Feb 1, 1990 Dec 31, 2029

(5%) Jan 1, 2009 Dec 31, 2038 Polk 1% (5%) Jan 1, 2004 Dec 31, 2033
Gilchrist 1% Oct 1, 1992 None (5%) Jan 1, 2005 Dec 31, 2044
Glades 1% Jan 1, 2022 Dec 31, 2031 Putnam 1% Jan 1, 2003 Dec 31, 2032
Gulf 1% Jan 1, 2010 None St. Johns 5% Jan 1, 2016 Dec 31, 2035
Hamilton 2% (1%) Jul 1, 1990 Dec 31, 2029 St. Lucie 1% (.5%) Jul 1, 1996 Dec 31, 2036

(1%) Jan 1, 2025 Dec 31, 2036 (5%) Jan 1, 2019 Dec 31, 2028
Hardee 1% Jan 1, 1998 None Santa Rosa 1% (5%) Oct 1, 1998 Dec 31, 2028
Hendry 15% (1%) Jan 1, 1988 None (5%) Jan 1, 2017 Dec 31, 2026

(.5%) Jan 1, 2023 Dec 31, 2042 Sarasota 1% Sep 1, 1989 Dec 31, 2039
Hernando 5% Jan 1, 2016 Dec 31, 2035 Seminole 1% Jan 1, 2015 Dec 31, 2034
Highlands 1.5% (1%) Nov 1, 1989 Dec 31, 2033 Sumter 1% Jan 1, 1993 None

(5%) Jan 1, 2017 Dec 31, 2036 Suwannee 1% Jan 1, 1988 None
Hillsborough 1.5% -¢6%}——Bee+4996——Bee34,2644-_| Taylor 1% Aug 1, 1989 Dec 31, 2037
See TIP 24A01-15 a a 1% Feb 1, 1993 None
about suspended rates| (5%) Jan 1, 2019 Dec 31, 2028 | Volusia 5% Jan 1, 2002 Dec 31, 2031
Holmes 1.5% (1%) Oct 1, 1995 Dec 31, 2028 Wakulla 15% (1%) Jan 1, 1988 Dec 31, 2037

(.5%) Jan 1, 2021 Dec 31, 2032 (5%) Jan 1, 2023 Dec 31, 2032
Indian River 1% Jun 1, 1989 Dec 31, 2034 Walton 1% Feb 1, 1995 None
Jackson 1.5% (1%) Jun 1, 1995 Dec 31, 2025 Washington 1.5% (1%) Nov 1, 1993 None

(.5%) Jul 1, 1996 Dec 31, 2035 (5%) Jan 1, 2019 Dec 31, 2028

DR-15DSS
R. 11/24

For 2025, the following counties have surtax rate changes: Page 2 of 2

Hamilton 2% Total Surtax Rate
¢ New 1% enhanced fire protection and rescue services surtax begins 1/1/2025 and
expires 12/31/2036.
¢ Current 1% small county surtax remains in effect and expires 12/31/2029.

Marion 1.5% Total Surtax Rate
¢ New .5% school capital outlay surtax begins 1/1/2025 and expires 12/31/2034.
¢ Current 1% local government infrastructure surtax is extended and expires 12/31/2044.

Martin 1% Total Surtax Rate
¢ New .5% local government infrastructure surtax begins 1/1/2025 and expires 12/31/2034.
¢ Current .5% school capital outlay surtax remains in effect and expires 12/31/2025.

Seminole 1% Total Surtax Rate
¢ Current 1% local government infrastructure surtax is extended and expires 12/31/2034.

In future years, the following counties have surtax rate changes:

Bay 1% Total Surtax Rate
¢ Current .5% local government infrastructure surtax is extended (effective 1/1/2027)
and expires 12/31/2036.
¢ Current .5% school capital outlay surtax remains in effect and expires 12/31/2030.

Escambia 1.5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2028) and expires 12/31/2037.
¢ Current 1% local government infrastructure surtax remains in effect and expires 12/31/2028.

Hernando .5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2026) and expires 12/31/2035.

Hillsborough 1.5% Total Surtax Rate
¢ Current .5% local government infrastructure surtax is extended (effective 12/1/2026)
and expires 12/31/2041. See TIP 24A01-15 about surtax suspension.
¢ Current .5% indigent care surtax remains in effect and expires upon repeal. See TIP 24A01-15 about
surtax suspension.
¢ Current .5% school capital outlay surtax remains in effect and expires 12/31/2028.

Holmes 1.5% Total Surtax Rate
¢ Current .5% indigent care surtax is extended (effective 1/1/2027) and expires 12/31/2032.
¢ Current 1% small county surtax remains in effect and expires 12/31/2028.

Jackson 1.5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2026) and expires 12/31/2035.
¢ Current 1% small county surtax remains in effect and expires 12/31/2025.

Monroe 1.5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2026) and expires 12/31/2035.
¢ Current 1% local government infrastructure surtax remains in effect and expires 12/31/2048.

Orange .5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2026) and expires 12/31/2035.

St Johns .5% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2026) and expires 12/31/2035.

St Lucie 1% Total Surtax Rate
¢ Current .5% school capital outlay surtax is extended (effective 1/1/2027) and expires 12/31/2036.
¢ Current .5% local government infrastructure surtax remains in effect and expires 12/31/2028.

Contact Us
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