In 1999 the Legislature authorized certain cities to charge a surcharge of up to 20 percent for the rental, lease, or sale of parking spaces. To qualify, the city had to have a population of 300,000 or more on April 1, 1999, and had to have been declared in a state of financial emergency pursuant within the previous 2 fiscal years. McGrath filed a class-action suit challenging the Miami surcharge, but the trial court ruled against him. On appeal, the Third District reversed.