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If it walks like tax, and talks like a tax
It's a tax on every water customer in Portland. That makes it a water tax. You can't finesse the facts.
A fee is a charge paid VOLUNTARILY in exchange for a product, privilege, or service. If you don't want to pay a fee, you can choose not engage in the transaction.
For example, if I don't want to pay private school tuition fees, I can go to public school. If I don't want to pay a driver's license fee, I can use mass transit. But nobody can live without water (ergo, no opt-out). If residing in the city limits of Portland is the condition which obliges me to pay, then it's a tax, NOT A FEE!
But the water tax is not based on how much water I use, or how much waste I discharge into the sewers. The hydro-hogs with a swimming pool and two acre lawns will pay the same amount as the disabled veteran living on a fixed income.
The tax is not based on whether or not I own a car.
It's not based on how many times I drive across a bridge.
It's not based on how many trips I make, or how many miles I drive.
It's not going to differentiate between those who own one car, or five cars.
It won't charge me less if my neighbors formed a LID to pave a public road with our own money.
THIS IS A TAX, NOT A FEE. It's a tax on water, not roads. If you want to charge a road user fee, then put up some toll booths and have at it.
Given the City of Portland's water/sewer monopoly, I can't take my business elsewhere (without moving). It's ironic y'all have villified Comcast and Qwest: at least I can cancel my service if I don't like their rates (or go to the competition).
Sadly, I can't live without water.