The public understanding of “tax” aligns with the widely understood definition of a tax as a charge imposed with the primary purpose of raising revenue. This is in contrast to a “fee,” a charge imposed for the primary purpose of recouping costs incurred in providing a service to the payer, and a penalty, a charge imposed for the primary purpose of punishing behavior. Nearly every state has adopted these definitions (all except North Carolina and Oregon). Ohio is the most recent to adopt them, in a recent case where the Tax Foundation filed a brief. All states but one (Oregon) have a rule to resolve any ambiguity in tax statutes in favor of the taxpayer.
https://www.ocpp.org/2016/02/02/iss20160202-oregon-taxes-below-average-fees-high/
tax vs fee
Looking for definition in ORS search on 'Fee"
https://www.oregonlaws.org/page?object_filter=29&search=fee
A fundamental definition is not found.
Search on phrase: Oregon ORS definition fee
https://www.google.com/search?client=safari&rls=en&q=oregon+ors+definition+fee&ie=UTF-8&oe=UTF-8
https://taxfoundation.org/how-money-used-federal-and-state-cases-distinguishing-taxes-and-fees/
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