user fees
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Income Tax
An excise tax, often in the form of a license or supplemental charge, levied to fund a public service.
- — Understanding Taxes Student Glossary retrieved 2014-05-16
US Legislature
Fees charged to users of goods or services provided by the Federal Government. In levying or authorizing these fees, Congress determines whether the revenue should go into the Treasury or should be available to the agency providing the goods or services.