As government agencies experience declining property tax revenues and sales tax receipts, many agencies are turning to user fees to raise general purpose revenues. User fees promote economic efficiency because they are imposed as costs of providing a public service that directly benefits the fee payer. They are typically not subject to voter approval, yet they are viewed by the public as more acceptable than taxes or debt financing.
At TischlerBise, we develop comprehensive user fee schedules for our client agencies ranging from development processing fees to central service charges. Our user fee analyses incorporate direct and indirect cost layers associated with service delivery within a user-friendly format that ensures maximum justifiable cost recovery.


