Holladay recently instituted a 6 percent municipal-energy tax to pay for road repairs, which also could have been funded through a property-tax increase.

Several cities also have increased water and garbage fees, but they say the increased revenue doesn't go into the general fund so the increased fees can't be seen as an alternative to property-tax increases. However, in places like Draper and West Jordan, those fees are paying for water infrastructure. As a capital project, infrastructure improvement is often paid for through municipalities' general funds.

Several cities also have increased waste-collection fees but say the increase is a pass-through cost from providers such as Waste Management.

South Salt Lake, though, has always funded its sanitation division through property and sales taxes — until now. City officials are in the midst of discussions that could add a fee for garbage pickup to free up money for parks and recreation. The city also is considering raising fees on a second garbage can to encourage recycling.

Other cities, such as Cottonwood Heights, are studying increasing fees for building permits and inspection. No changes have yet been implemented, officials there said.

Overall, according to a survey of cities by the Deseret News, most municipalities have not added or increased fees during the 2008-09 budget cycle. Rather, the cities are sticking to their consolidated fee schedules, using revenues to cover the cost of specific services.

But with continually falling sales-tax revenues and decreasing property values, next year could be a lot harder for municipalities, said Sandy spokeswoman Trina Duerkson. Increased fees plus increased taxes could be required to keep them afloat.

Public hearings aren't required for municipalities to add or increase fees, but city councils are required to approve changes to their annual budgets. Most cities also list their fees and budgets online. Comparison data on all Utah municipalities can be found at tax.utah.gov.

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Contributing: Cheryl Madsen and Ethan Thomas

E-mail: rpalmer@desnews.com