What is a common example of a user fee?

A user fee is a charge levied on individuals or businesses for specific services provided by the government. Tuition at a public college falls under this category because it is a payment made directly by students in exchange for educational services offered by the institution. This fee is intended to cover part of the costs of providing education and is typically based on the consumption of that service, making it a prime example of a user fee.

In contrast, the other options represent different financial obligations or benefits that do not correlate to direct transactional services. Income tax returns and income tax write-offs are part of the broader tax system, where individuals pay annually based on their earnings rather than for specific services rendered. Property tax rates are assessments on property ownership to fund local government services but do not represent a fee for a specific service received directly by the taxpayer. Thus, tuition at a public college distinctly exemplifies a user fee.