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@jayloo
What's the difference? A tax takes a cut of some other transaction for the purposes of raising revenue that's not connected to the activity being taxed. A fee, on the other hand, is a charge connected to the actual direct governmental cost of the activity. For example, the sales tax doesn't just recoup the city's direct expenses that result from having sales take place. Revenue from the property tax funds a variety of programs, not just services to property owners. But if property owners paid a direct charge that went to trash collection from their property, we could call that a fee.