by Charles F. Floyd
Professor of Real Estate, University of Georgia 

Introduction 

Road user fees are a well established concept in the United States, with almost $23 billion being collected by federal, state, and local governmental units for this purpose in 1979.  One major type of road user, however, has escaped road user fees.  This is the off-premise highway billboard, a type of advertising that derives its value solely from the public's investment in roads and highways.  This article examines a possible basis for a road user fee on these signs, suggests a rationale for the imposition of the road user fee, and suggests ways it can be implemented.

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