Of Tolls, Fees, and Taxes…

Webster defines TOLL as…a tax or fee paid for some liberty or privelege (as of passing over a highway or bridge); a compensation for services rendered; as a charge for a long-distance telephone call; or a charge for transportation.

If the toll for the SLEX is for a tax to collect money to replace costs, then it cannot be taxed further.

If, however, the toll is for services rendered as in collecting money or cleaning and maintaing the highway, then the toll can be taxed. The services and maintenance adds value to the highway, and therefore a tax can be collected over the toll.