In State v. City of Port Orange, 650 So. 2d 1, 3 (Fla. 1994) (citing City of Boca Raton v. State, 595 So. 2d 25 (Fla. 1992)), this Court defined a tax as "an enforced burden imposed by sovereign right for the support of the government, the administration of law, and the exercise of various functions the sovereign is called on to perform." In contrast, the Court defined user fees as "charges based upon the proprietary right of the governing body permitting the use of the instrumentality involved. Such fees share common traits that distinguish them from taxes:" they are charged in exchange for a particular governmental service which benefits the party paying the fee in a manner not shared by other members of society; and they are paid by choice, in that the party paying the fee has the option of not utilizing the governmental service and thereby avoiding the charge. Port Orange, 650 So. 2d at 3.