Which of the following is considered a "user" tax?

Name: Which of the following is considered a "user" tax?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

A "user" tax is a tax on a specific product or service that is being used or consumed, such as a cigarette tax. The other options do not fit this definition. Bank and corporation taxes are based on the business activity and income of the entity, while property tax is based on the value of a property, and sales tax is a tax on goods and services purchased.

Which of the Following Is Considered a "User" Tax