Fees vs. Taxes

General Resources:

Colorado Union of Taxpayers Foundation v. City of Aspen (http://www.cobar.org/opinions/opinion.cfm?opinionid=9983&courtid=1):  Whether a $0.20 per bag fee imposed by stores is an unvoted tax or fee.  The court of appeals determined that the fee is a fee that does not violate constitutional debt limits because the primary purpose of the fee was to reduce waste, and the majority of the revenues was used to provide reusable bags to residents and visitors.  No part of the balance of the revenues was deposited to the City’s general fund for general governmental use.

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