Kevin Roderick of L.A. Observed takes Hugh Hewitt to task for a June 21, 2003 entry (scroll down) complaining of an L.A. Times article that downplayed the recent decision of Acting Governor Joe “Gray” Davis to triple the vehicle licensing tax and described the tax as a “fee.” Citing no evidence beyond a reference to its official name (“Vehicle License Fee”), Kevin further argues in a comment that calling the VLF a tax is “less accurate” than calling it a fee.
Personally, I fail to see how it can be less accurate to call a tax a tax (which it is, by any objective measure) rather than calling it a fee (which it is in name only). The VLF has all the attributes of a tax, and an ad valorem one to boot. It has none of the attributes of a user fee, as its name suggests; even the DMV doesn’t pretend it costs them more to process the registration of a Lexus than a Corrolla. The IRS understands this, too, which is why the VLF portion of your registration bill is deductible as a “tax,” while the rest of the DMV’s charges are considered non-deductible “fees,” as are all vehicle registration charges in most states.
Now, there’s nothing inherently objectionable about calling any legislative act by its official name, even if that name can be quirky or misleading. Whether or not you happen to believe that the Taxpayer’s Relief Act of 1997 was a huge relief to taxpayers, that’s what it’s called, and that’s probably what it should be called. But it’s also what capital letters are for: to demonstrate to the reader that the paper is merely calling something by its official name, and not opining as to whether or not that name is an accurate description. By calling it a “vehicle license fee” in lower case, the Times seems to be smuggling in a legal conclusion on an issue that is currently being challenged by Republicans. If the Times wants to argue the VLF increase should be upheld as a “fee” increase not subject to Prop 13, or struck down as a “tax” increase that violated it, that’s what the editorial page is for. It has no place in an ostensibly neutral news article, however.
It is worth noting that, contrary to the implications of both Hewitt’s article and Roderick’s rebuttal, the Times article in question does refer to the VLF as a “tax” on several occasions. I could have done without the reference in the sixth paragraph to “[t]he so-called ‘car tax,’” however. If an objective news reporter is going to call the VLF by any name other than its official title (in caps, dammit!), then one can scarcely think of a fairer, less loaded name for it than “car tax.” The phrase does not warrant sneer quotes or the “so-called” treatment any more than did the “so-called counseling of [abortion] patients” that sparked the now-famous Carroll memo.