COMPLIANCE INFO_1986-1989 - Laserfiche WebLink

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0 - cot, DEPARTMENT OF THE ARMY L L SHARPE ARMY DEPOT LATHROP, CALIFORNIA 95331 -5000 REPLY TO ATTENTION OF May 24, 1988 Office of the Commander PElj�i;I iCNZALl '„�_ rls�kvt.ALN CES Jogi Khanna, M.D. , Health Officer San Joaquin Local Health District ATTN: Environmental Health Permit/Services P.O. Box 2009 Stockton, California 95201 Dear Dr. Khanna: I am writing to you in- response to your Underground Tank Facility fee notice of April 12, 1988. In that notice you requested payment of fees of $8,082.00 for 54 containers for the years 1986, 1987, and 1988. 1 As you are aware, it is well established law that the states have no power to tax an entity of the federal government. As a result, whenever we receive a notice that fees are due, we must review the statutes authorizing the fees to determine whether the "fee” is actually a fee or in reality a tax. For this purpose, the courts have developed a three part tes"-.: a. Is the charge imposed in a non-discriminatory fashion; e.g. , does it apply to all entities in the state who engage in the activity in question? b. Is the charge a "fair approximation of the cost of the benefit" received; e.g. , does it seem reasonable in the context of the value of the permit received or assistance that might be provided to the regulated community. The "benefit" is generally the operation of the permit system and state inspections. C. Is the charge structured to produce revenue that wi11 not exceed the total cost to the government of the benefits to be supplied ; e.g. , does it demonstrably support only the cost to the state of administering the program, or does it produce net revenues to the state for potentially unrelated uses? Fees are charges for which all three questions are answered in the affirmative. Taxes are those charges for which one or more questions are answered in the negative.