"Business" of User Fees - US Fire Administration - Federal ...

72. What are the benefits and problems associated with user fees?3. What steps can be taken to “sell” these fees to the decision-makers, thepublic, and the employee group?BACKGROUND AND SIGNIFICANCELike most cities, Westminster gains the majority of its revenue through variousforms of taxes. While the trend across the country has been an anti-tax sentiment,Westminster has enjoyed a level of success from its citizens in approving new taxes.However, the city was surprised when a recent admissions tax (for entertainmentvenues) that was slated for public safety was defeated by a 2 - 1 margin at the polls.Many state and local governments have enacted a variety of tax limitation measuresthat limit the ability of communities to raise taxes or spend excess revenue. In 1992,Colorado enacted the Taxpayer’s Bill of Rights (TABOR), “the most restrictive revenueand spending limit placed upon state and local governments in the nation (Jacobs,1998, p. J1). Since adoption, Colorado government agencies have struggled to meetthe requirements of the amendment and still provide a high level of service.During the 1980’s, The Westminster Fire Department was operating under the“more with less” philosophy, and trying to provide the highest level of service with a leanstaff. This philosophy carried over into the 1990’s even though the department hasenjoyed a sizable amount of economic prosperity fueled by a dramatic increase ingrowth and economic development. Over these two decades the department has beenvery progressive in offering new and innovative services with minimal budget increases.Economic development has always been important to local government but inlight of tax limitations, it has become even more popular as a way to increase revenue