Via Instapundit, TaxProfBlog notes a WSJ story on "fees" (read "taxes") that municipalities are beginning to levy on otherwise tax-exempt not-for-profits.
Beginning? Folks, that's been going on for years right here in Indy. As secretary-treasurer of a not-for-profit building association located in the Mile Square, I can testify that we've been paying the stormwater management "fee" since before my involvement began. We also pay for mandatory annual elevator inspection -- which I wouldn't argue with in principle, but we then also have to pay for a mandatory state-issued operating license for those elevators.
Now, I'm not stupid like some folks, and I would never argue that we ought to be exempt from payroll taxes (except insofar as I believe payroll taxes should not exist, period), but if the WSJ is just starting to notice this trend, I have to wonder where they've been for the past couple of decades.