Legal Definitions - head tax

A head tax, also known as a poll tax, is a fixed tax levied equally on every individual, regardless of their income, wealth, or property. It is a flat fee charged per person.

Here are some examples to illustrate the concept of a head tax:

• Historical Voting Requirement: In a fictional historical state, a law was enacted requiring every adult citizen to pay an annual "civic participation fee" of $5 to be eligible to vote in elections. This fee was the same for everyone, whether they were wealthy landowners or struggling laborers.

  This illustrates a head tax because it was a fixed amount ($5) applied uniformly to every individual (adult citizen) as a prerequisite for exercising a right, without any consideration for their financial capacity or assets.

• Modern Tourist Levy: A popular island destination, seeking to fund environmental conservation efforts, implements a "visitor sustainability charge" of $10 per person upon arrival at the airport. This charge applies to every non-resident visitor, irrespective of their length of stay, the cost of their vacation, or their personal income.

  This is an example of a head tax because it is a standard, non-negotiable fee ($10) imposed on each individual (visitor) entering the territory, demonstrating a per-person levy rather than a tax based on consumption or income.

• Community Infrastructure Fee: A small town decides to fund a new public library by imposing a "community development contribution" of $20 per resident aged 18 and over, payable annually. This fee is identical for all adults living in the town, regardless of their employment status, property value, or household income.

  This demonstrates a head tax as it's a uniform, fixed payment ($20) required from every eligible individual (adult resident) within the community, highlighting the "per person" nature of the tax.