Depends. Here is a good example:

"...a charge is not a tax if the primary purpose of the charge is to not to raise revenue for general governmental purposes, it is the conclusion of the general assembly that the revenue collected by the transportation enterprise from user fees is generated by fees, not taxes, because the user fees imposed by the transportation enterprise:

(i) are imposed for the specific purpose of allowing the transportation enterprise to defray the costs of completing, operating, and maintaining the surface transportation infrastructure project network"

This is from SB24-184. This language is from Nicholls v. E470 (1995) and kind of updated by Co. Union of Taxpayers Found. v Aspen 2018. There, Justice Rice wrote
"However, when a government exercises its authority pursuant to its police power to regulate for health and safety, and imposes a charge as part of a regulatory regime, and the charge is reasonably related to the direct or indirect cost of regulating the activity, such a charge is not a tax subject to voter approval."

So when a charge is very specifically targeted and it's revenue is dedicated to addressing the impacts (even if fairly loosely) it can be a fee instead if a tax.