The Orange County Taxpayers Association likes fees better than taxes. We prefer that the users of a service, rather than the general public, pay for the service.

Fees are paid only by users of a service. Examples are toll roads, permits, licenses, public parking, small claims court and water bills.  Motor vehicle fuel “taxes” which are spent on roads are actually fees.  Motor vehicle fuel taxes that are diverted to general governmental services are true taxes.

Taxes are paid by the general public for general governmental services, provided for the general public’s benefit, and for which it is infeasible for the users of the services to pay. Examples are jails, police and fire protection, municipal and superior courts, voter registration and elections.