What must authorize surcharges charged by the municipality?

Surcharges imposed by a municipality require authorization through an ordinance or resolution. This is because municipal governments derive their authority from state law, which mandates that any new fees or surcharges must be established through formal legislative processes. An ordinance or resolution is a legislative act passed by the governing body of the municipality, such as the city council, detailing the specifics of the surcharge, including its purpose and amount.

This legal framework ensures transparency and appropriate public notice, allowing residents to be aware of changes that could affect their financial obligations to the municipality. It also provides an opportunity for community discussion before the imposition of such surcharges. Simply having a local tax collector or a public vote does not meet these requirements, as these mechanisms do not automatically grant the authority to establish surcharges without the necessary legislative action.