Set up a toll levy and tax

First, I would like to point out the difference between tax, fee, levy, price and other mandatory payments – they are all mandatory payments, and yet there is a difference between them.
The price should reflect the cost of the service provided through the government body, and thus constitute a direct repayment for the service.

The fee and levy are for the purpose of financing services provided by the governmental authority without a direct link between the cost and the tariff.
The fee is to cover current expenses, the levy is one-time. In the fee, there is a connection between the payment and the commodity or service. Section 251 of the Municipalities Ordinance authorizes the City Council to impose mandatory payments under the By-Laws – fees, levies, or participation fees – for the purpose of financing development work in the municipal area of the city, such as roads, water, and sewage.

A tax compared to these is a payment imposed by coercion by the public authority, in the absence of exchange value given by the authority to the taxpayer.
Therefore, local authorities cannot impose mandatory payments that tax unless they have been authorized to do so by primary legislation.
From all of the above, it will be understood that the improvement levy is a tax.

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