Which of the Following Payments Meets the IRS Definition of a Tax

Which of the following payments meets the IRS definition of a tax?

A) A fee paid on the value of property transferred from one individual to another by gift.
B) A one-time additional property tax assessment to add a sidewalk to the neighborhood.
C) A fee paid on the purchase of aerosol producing products to fund ozone research.
D) A fee for a sticker purchased from a city that must be attached to garbage bags before the city garbage trucks will pick up the bags.
E) All of the above meet the definition of a tax.