A more thorough explanation:

An in lieu tax is a type of tax that is paid in place of another tax. It is a monetary charge imposed by the government on persons, entities, transactions, or property to yield public revenue. This tax is often paid when a specific tax cannot be collected or when it is more convenient to pay a different tax instead.

• Accrued tax: This is a tax that has been incurred but not yet paid or payable. For example, if a company owes taxes for the previous year but has not yet paid them, it has accrued tax.
• Admission tax: This is a tax imposed as part of the price of being admitted to a particular event. For example, if you attend a concert and the ticket price includes a tax, that is an admission tax.
• Additional tax: This is a tax that is imposed temporarily to raise revenue quickly. For example, if a city needs to repair a bridge and imposes a tax on gasoline to pay for it, that is an additional tax.

These examples illustrate how an in lieu tax can be used in different situations. They show that a tax can be imposed for various reasons and can be paid in different ways.