The total bill is $ 35.524
Solution:
Given that Mr. Paul pays the parking bill before tax at a cost of 33.20
The parking tax rate is 2%
Mr. Paul decides to leave a 5% tip for the parking guard based on the pre-tax amount
To find: Total bill
Total bill = parking bill before tax + parking tax rate + 5% tip for the parking guard based on the pre-tax amount
Parking tax rate is 2 % which means 2 % of 33.20
5% tip for the parking guard based on the pre-tax amount means that 5 % of 33.20
Total bill = 33.20 + 2 % of 33.20 + 5 % of 33.20

Thus the total bill is $ 35.524