Principally speaking, California Redemption Value (CRV), is a hidden tax. The sale of each applicable bottle and can levies the stipulated CRV amount. A use fee, by definition, applies when you receive a value in exchange; for example, you drive into a state park and you receive the value of entrance and typically a motor vehicle parking spot (note California state parks were once free to enter). In exchange you are allowed the opportunity to collect CRV paid when you return empty CRV containers, and that is where the tax comes into question, because you were forced to pay for it, though then you may collect the CRV back, thus negating the "fee" (tax).
Note that as of January 1 2024 wine and liquor bottles were added to the CRV list at 10 cents each, and wine bottle pouch bags at 25 cents. My local retailer obviously doesn't like this because the handling cost outweighs the CRV refund amount (counted before the CRV items leave their warehouse).
Practically speaking, our household collects all CRV cans and bottles and returns them to our local market for a cash slip. As you can imagine, we avoid bottles (bulky and heavy) deferring to cans (light in weight and may be crushed). When I return them, I typically see the same gentleman and find from discussion that I am one of few who collect the CRV back, and that is further evidence that in application CRV is more apt to be described as a tax.
California has levied numerous such hidden taxes over the last several decades. You may have also noticed fees for paint, used tires, automotive batteries (notice that you pay sales tax on the core's value, though you are not returned the core sales tax upon return of the core), etc. And there was a day when used car sales did not have sales tax applied.
