Gainesville officials are taking a look at every tax and fee as they evaluate revenues and expenditures going into the new year.

Residents have recently asked questions about the Parks and Recreation fee and the new garbage fee as services change starting Jan. 1. City staff are trying to calculate how fee exemptions could affect the city's revenue.

"If I can opt out of a fee, why do I have to pay it?" Walter Byrd, a Mountain View Circle resident, asked Gainesville City Council members Tuesday as he lodged complaints about the new trash pickup changes. "When I play golf, I pay a greens fee, and when I swim at Frances Meadows (Aquatic Center), I pay a fee and I should."

However, Byrd is concerned about the garbage fee if he chooses to dispose of his own trash and continue to use his underground trash system, which is now prohibited.

"At this point, it becomes a tax, which should be voted on," he said. "Citizens have had a lot pushed on us in recent times, and this is another intrusion of government, as far as I'm concerned."

City Manager Kip Padgett explained that solid waste operations don't qualify as a tax.

"One size, unfortunately, does not fit all, and we spent several months with staff and public hearings about the (trash pickup) options and did a survey before the council voted," he said. "It's not feasible to pick up trash out of cans, given the liabilities."

Council members decided to move forward with a uniform garbage fee, but council member Bob Hamrick continued to ask about possible exemptions from the Parks and Recreation fee. The exemption, which would apply to senior citizens who are eligible for the school tax exemption, would cost the city $150,000, city officials told Hamrick.

"I think it would be a good measure to pass along to our senior citizens in the city," Hamrick said after Tuesday's meeting. "Where would we make up the difference? Impact fees, which were established on new developments. Even though the economy is down, it won't always be. We could make it up in years to come, so I want to keep the talks on this going."

Discussions about the city's taxes and fees come on the heels of auditors reporting a clean bill of financial health to council members last week.

"It's quite an accomplishment in this day and time," Mayor Pro Tem Danny Dunagan said about the city being in the black with $7.9 million in reserves.

Hamrick pointed out how the success came from individual departments, announcing several have cut thousands in expenses and increased revenues since July.

"Our departments accepted the challenge this year to operate as efficiently as possible," he said. "Solid waste is down $127,000 in expenses, and the fees haven't even gone up yet. The golf course is up $67,000 and expenses are down $71,000, which is a great turnaround in my opinion."

Insurance claims were also down more than $400,000 this year.

"People are healthier this year, and we're appreciative of that," Hamrick said. "We're in the black and thankful for all of the efforts from each employee and each department."

Looking toward next year, however, Hamrick emphasized the need to look for additional revenue sources to balance the cuts.

"I recently saw that Alpharetta is enticing business to come into the community through waivers of inspection or license fees," he said. "We should consider creating an incentive package so we're not left behind. We need to help entice the retail trade to come into our city."