A surtax may be a tax levied upon a tax. Sales tax and discretionary sales surtax are calculated on each taxable transaction. Most counties levy the surtax for education or transportation improvements. A supplemental 0.2% unemployment insurance surtax was imposed. He announced that his opposition was to the surtax on high incomes. For subsidiaries and branches, the corporate tax rate is 33,99% (including 3% surtax). A surtax on universal superannuation was also introduced. The surtax was repealed well before the Vietnam War ended. Donruss paid its surtax but sued to get the money back. As such, Vandervell was liable to pay surtax on the option. The company was the subject of a proposal to locally surtax its product in 2011. There were also increases in surtax and death duties, which were opposed by the Opposition. Only the first $5,000 of a large purchase is subject to the surtax rate. A few counties have no additional surtax. Miami-Dade County, like most Florida counties, has an additional county sales surtax of 1%.