There is a favorite game being played today called “Catch the Fee that’s Really a Tax.” This game is played by many well-intentioned individuals who believe that fees are being adopted that are “fees” in name only. If we assume for the sake of argument that the “fee” which is alleged to be a tax meets the requirements of not exceeding the cost of the associated service (which is a criteria for fees in many jurisdictions), then we have a “fee” which could logically be consider