Fee versus tax: fee is payment for a special benefit or privilege; tax is imposed as a common public burden. The legal distinction is that a tax is levied as part of a common burden for public purposes, while a fee is a payment for a special benefit or privilege conferred on an individual; fees frequently accompany regulatory measures though the special advantage to the payor is the defining element, whereas any individual benefit from a tax is incidental.
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Provisions expressly mentioned in the judgment/order text.
Fee versus tax: fee is payment for a special benefit or privilege; tax is imposed as a common public burden.
The legal distinction is that a tax is levied as part of a common burden for public purposes, while a fee is a payment for a special benefit or privilege conferred on an individual; fees frequently accompany regulatory measures though the special advantage to the payor is the defining element, whereas any individual benefit from a tax is incidental.
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