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B-243043 1 (1991-08-27)

handle is hein.gao/gaobadnye0001 and id is 1 raw text is: Comptroller General of the United States W&nbhiin, D, 20648 9Decision Matter of: U.S. Forest Service '- Payment of County Landfill Fees rile: B-243043 Date: August 27, 1991 DIGEST The Forest Service may pay county landfill user fees as a reasonable service charge, analogous to other utility services provided the government, since the charge is based on levels of service provided and appears nondiscriminatory. 9 DECISION A certifying officer with the U.S. Forest Service, San Francisco, California, requests an advance decision on whether the Service can pay county landfill fees for garbage disposal. For the reasons indicated below, we hold that the Forest Service may pay the fees. Background On June 29, 1989, the Board of Supervisors of the County of Nevada, California adopted a resolution implementing fees for solid waste disposal at a county-owned and operated landfill, The Nevada County Sanitation Department, which supervises the operation of the landfill, determined that the Forest Service owed user fees for waste generated at two separate facilities (in the amounts of $6,552.00 and $1,638.00). The county filed a claim with the Service on September11, 1990 for a total of $8,190.00 in solid waste disposal user fees that the Tahoe office of the Service has refused to pay. The certifying officer questions the propriety of paying the bills on the grounds that the landfill fees are imposed in a discriminatory manner because certain users other than government entities are subsidized by property tax revenues. rhe officer takes the position that the landfill fees represent a direct tax upon the United States rather than a reasonable service charge, and thus may not be paid.

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