A more thorough explanation:

An occupation tax is a type of tax imposed by the government on individuals, businesses, or property related to their occupation or profession. It is a monetary charge that generates public revenue for the government.

The term tax refers to all types of governmental impositions on people, property, privileges, occupations, and enjoyment of the people. It includes duties, imposts, and excises. Taxes are enforced proportional contributions from persons and property, levied by the state by virtue of its sovereignty for the support of government and for all public needs.

Examples of occupation taxes include:

• Professional license fees
• Business permit fees
• Hotel occupancy taxes
• Amusement taxes

For instance, a professional license fee is an occupation tax imposed on individuals who want to practice a particular profession, such as doctors, lawyers, and engineers. The fee generates revenue for the government and helps regulate the profession.

Similarly, a business permit fee is an occupation tax imposed on businesses that want to operate in a particular area. The fee generates revenue for the government and helps regulate businesses in the area.

Overall, occupation taxes are a way for the government to generate revenue while regulating professions and businesses in a particular area.