A Public Improvement Fee (PIF) is a fee that developers may require their tenants to collect on sales transactions to pay for on-site improvements. The PIF is a fee and NOT a tax; therefore, it becomes a part of the overall cost of the sale/service and is subject to sales tax. Examples of these improvements include curbs and sidewalks, parking facilities, storm management system (including snow removal), sanitary sewer systems, road development (within the site), and outdoor public plazas.