Taxes imposed on the sale of alcohol and tobacco and on some forms of gambling, and fees imposed on "sexually oriented" businesses, are called

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"Sin" taxes are specifically levied on goods and activities that are considered harmful or morally questionable, such as alcohol, tobacco, and certain forms of gambling, as well as fees on businesses considered to be "sexually oriented." These taxes are intended to discourage consumption of these goods and services by making them more expensive.

Taxes Imposed on the Sale of Alcohol and Tobacco and on Some