If you are talking about sun n lake of Sebring, the maintenance fee is an assessment (or tax, like a city tax) that covers road maintenance, our water and sewer plants, fire department, security, etc much like a city tax if you were in city limits. We do not pay Sebring city tax because we are not in the Sebring city limits. If you have any other questions, please call me at 863-446-1030. Thanks for the question. I might add that sun n lake is a wonderful place to live.