You may opt not to require a fee
. You must pay a tax
tax: A contribution for the support of a government required of persons, groups, or businesses within the domain of that government.
fee: A fixed sum charged, as by an institution or by law, for a privilege.
Within the state of Utah, it is illegal for municipal governments to levy taxes without the approval of the state legislature, or a ballot initiative.
Thus, every city in Utah has a proliferation of "fees" to meet budgetary needs. Within the development process, this includes fees for plat approval for subdivisions. Legal trials have been brought on the basis that such fees are taxes and thus illegal. However, their constitutionality has been upheld because the choice to subdivide is "voluntary" exercise of a privelege, and as such subject to fees.
The same thing applies to cell phone bills. Because cell phone companies cannot tax their users, they instead institute "variable fees", which are in effect taxes that have been enabled by your voluntary agreement to be party to the cell-phone contract.