When you pay a utility bill, you are paying for the costs of the services used, and no more. Utility bills are true user fees, as the revenue raised comes from the users of the service, and it is spent only on the capital and operating costs of the service provided by the utility. The “bill” for road repairs and maintenance, on the other hand, does not get paid solely by users of roads. The state forces people who never drive to nevertheless support them by devoting resources to roads that could be used for other public purposes. In addition, a portion of what drivers pay at the pump does not support roads — for instance, portions go to support public transportation, subsidies for certain businesses and public schools.
Imagine starting with a clean sheet of paper to design a MBUF model that addresses all the above shortcomings, making it more like paying a utility bill than just another tax. It would have the following attributes: