Due to the reduction in revenue generated from property tax, local governments have become more dependent on sales taxes for general revenue funds. Some maintain that this trend resulted in the "fiscalization of land use", meaning that land use decisions are influenced by the ability of a new development to generate revenue. Proposition 13 has increased the incentive for local governments to attract new commercial developments, such as big box retailers and car dealerships instead of residential housing developments, because of commercial development's ability to generate revenue through sales tax and business licenses tax. This may discourage growth of other sectors and job types that may provide better opportunities for residents. In terms of public services, office and retail development are further incentivized because they do not cost the local governments as much as residential developments. Additionally, cities have decreased services and increased fees to compensate for the shortfall, with particularly high impact fees levied on developers to impose the cost of the additional services and infrastructure that new developments will require. These costs are typically shifted to the building's buyer, who may be unaware of the thousands in fees included with the building's cost.