A simple and effective method for the determination of complex permittivity of dielectric materials at microwave frequencies using a Broadside Coupled Split Ring Resonator (BCSRR) metamaterial structure is presented. A single BCSRR unit cell placed between the transmitting and receiving probes of a Vector Network Analyzer (VNA) is used as the test probe. Resonance frequencies and bandwidths of transmission curves, measured with and without the sample placed over the BCSRR test probe, are used to determine the real and imaginary parts of the complex permittivity by treating the BCSRR as an LC resonant circuit. Relevant equations connecting equivalent capacitance and resonance frequencies are derived from the basic equivalent circuit parameters of the BCSRR through a quasi-static analysis by considering the fringing fields in its vicinity, especially on the top and bottom. Accuracy of the theoretical formula derived for determining the complex permittivity using the BCSRR is verified through experiments and simulations.