(2006)

Dear George C. Edwards

You have requested our opinion on the authority of the City of Cumberland ("City") to impose a "street utility fee" — a revenue source intended to assist the municipality in the maintenance of its streets.

For the reasons explained below, it is our opinion that the street utility fee envisioned by the City is more akin to an excise tax than a regulatory fee or a user fee. Accordingly, the City lacks authority to impose such a charge unless the General Assembly enacts enabling legislation applicable to municipalities generally.

I

Street Utility Fee

A. Purpose of Fee

You…