An initiative petition a few years ago (at least one by McClintock) tried to set definitions for "tax" and "fee," but it failed to gather enough signatures. The reason was the the legislature could raise fees with 50% but required 2/3 to raise taxes, so lately the legislature simply instituted all sorts of "fees."
The failed petition would have limited fees to money that directly paid for a related program (such as a camping fee that pays for things such as maintenance of the campsite), and categorized everything else as taxes.
If the state government raises "fees" much more, perhaps someone will bring back another version of the petition to define taxes/fees.
There's a good column by John Coupal published today on taxes and fees:
http://www.flashreport.org/special-reports0b.php?faID=2006012401372080
(snip)
However, ever since 1978 with the passage of Proposition 13, the distinction between “fees” and “taxes” has had a significant legal consequence. Certain vote requirements – either in the California Legislature for state taxes or public votes at the local level – are triggered by “taxes” and are rarely triggered by fees. The most important of these requirements at the state level is that a tax increase requires a two-thirds vote of each house of the Legislature, meaning that Republicans can effectively block them. A “fee” increase, however, requires only a simple majority vote meaning that the majority party can impose such revenue increases and fiscal conservatives must rely on a gubernatorial veto.
But now the debate has transcended both the academic and legal arenas and is squarely in the California political arena. Governor Schwarzenegger has repeatedly stated that he will not raise taxes. However, his ambitious spending plan also contains a number of proposed “fee” increases. If these “fees” are viewed as merely taxes in disguise, then the Governor’s shaky credibility with the taxpayer community will take another hit. Fiscally conservative Republicans, already distressed about the huge amount of debt and spending the Governor is seeking, will abandon him in droves if he raises taxes.
So, is the Governor proposing tax increases?
(snip)
That this so-called “fee” is nothing more than a tax is beyond debate. ...