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MAXIMUS has performed more than 500 user fee analyses for cities, countries, state agencies and special purpose districts throughout the country. These studies focus on identifying services that received taxpayer subsidies when the services should be supported by fees.


Communities throughout the country need to identify appropriate funding sources for programs and activities. Federal and state revenue sharing cutbacks and lower growth in revenues may result in the need to increase property taxes or to eliminate programs, positions, and projects.

Given these constraints, communities must examine ways to increase revenues without impacting programs in a way that considers both short- term benefits and long-range alternatives. MAXIMUS helps governments update user fee prices to reflect the actual cost of services.

Knowing what a program or activity costs and understanding what benefits are derived from these programs or activities, allows communities to make informed funding decisions. Upon examination, communities are finding that they may be subsidizing services for which fees are insufficient or nonexistent. To avoid burdening taxpayers with these costs, communities often come to the conclusion that they can no longer continue to provide subsidies for services that benefit only a select segment of their population.

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Client Story - Tulsa, Oklahoma

“In Oklahoma, municipalities are limited in their revenue sources and have become over-dependent on sales tax revenues. Therefore, it is important that we maximize our other revenue sources, such as user fees, to diversify our revenue stream.

We compare costs and revenues for our permits, licenses and other user fees every three years because we also believe that it is critical that the users of these services bear the costs incurred by the City to provide them.”

Pat Connelly
Manager Budget & Planning, City of Tulsa, Oklahoma
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