Final answer:
The tax base for the proposed user fee for public facilities is goods or services, as it is applied to the use of said services. The tax structure bears a resemblance to a regressive structure because the same fee applies to all users regardless of their income levels, causing a heavier burden on lower-income individuals and families.
Step-by-step explanation:
The question you're asking about proposes charging a user fee for public facilities such as parks, pools, and libraries. When identifying the tax base in this scenario, we are looking at what is being taxed. The proposal suggests charging a fee directly for the use of services, hence the tax base is goods or services. In other words, the tax base consists of the money collected from the use of public facilities by individuals or families.
Regarding the tax structure of this proposal, we consider how the tax rate changes with respect to the amount that's subject to tax. A proportional tax imposes the same rate on everyone, regardless of usage. Since every individual or family pays the same flat rate regardless of income, we could see it as regressive because it takes a larger percentage of income from lower-income families.
However, the user fee charged is not a tax per se but rather a price for service and thus would not typically be classified under tax structures such as progressive, regressive, or proportional. Nonetheless, if we only consider the impact on different income groups, and not the normal definition of a tax structure, it does resemble a regressive structure, as lower-income users would be more burdened by a flat fee. There is also an excise aspect here, given that it is a tax on specific goods and services, but the primary characteristic is its regressive nature, which refers to how the financial burden disproportionately impacts those with lower income.