Use and Permission Tax Payment Activity Permission Tax Payment Usage Fee Payment User Tax Payment Utilization Tax Payment Use and Permission Tax Payment includes taxes levied for the use of goods or permission to use goods or perform activities. These taxes are distinct from those assessed on the value of the goods themselves and are usually fixed amounts. This category also covers pollution taxes not based on the value of specific goods. Distinguishing between compulsory user charges and license fees considered as taxes and those regarded as non-tax revenues can be challenging.