S2 7.9 Meter Class Association

My club charges own members 16$ "racing fees" for each Wednesday race, and then adds state sales tax.
Club does not provide any special facilities or services for races, as participants take turns being race committee on their own boats. Person that collects scores and applies PHRF handicap (whatever his title), does not get paid for this by the club for doing so.
I feel like fees and tax are wrong.

Is this normal or customary for in-club races to charge members extra for participation ?
Are these fees subject to sales tax?

My club offers it's racing program to members at no additional charges above the membership.
The other club in the area charges a small annual fee to join the racing fleet. Nothing significant
to the cost of racing the boat itself.
I've never heard of charges like the OP described and doubt that they would be well received
out here in "flyover country".

My club has two fees, one membership, the other a racing fee for the yearly summer series of racing, 8-9 races. Both at $30/ea for the year. We have no clubhouse. NO tax that I'm aware of.

If they collect tax, they should have a sales tax license from that state.

Racing at our club is included with our dues. Some of the fleets of our club collect small additional membership fees to pay for awards and parties.