What is a major advantage of user fees?

User fees are designed specifically to charge individuals or organizations for the services they utilize, making option C a major advantage of this funding approach. This methodology can result in a more equitable system, as it allows those who directly benefit from a service to bear the cost, rather than distributing the expenses among all taxpayers, regardless of their usage.

This concept aligns with the principle of cost recovery, where the costs associated with providing a service—such as maintenance, operation, and infrastructure—are directly offset by the fees collected from those who use or benefit from that service. Consequently, user fees can lead to increased efficiency in resource allocation, as they encourage responsible use and can help prevent overuse of certain public goods or services.

In contrast, funding future capital projects may be a benefit of revenue generated by user fees, but it is not the primary advantage. Ensuring equal contribution from all citizens does not typically align with the philosophy behind user fees, as they inherently favor the actual beneficiaries of services. While user fees can be easier to implement in certain situations compared to taxes due to less administrative complexity, the simplicity of their implementation is not universally applicable and does not overshadow the significance of the direct relationship between the fee paid and the service used.