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. 2015 Jun 24;10(6):e0130119. doi: 10.1371/journal.pone.0130119

Table 2. Tax Revenue Categories.

Tax Revenue Categories Census Code Description
Total Taxes The sum of all of the tax categories
    Property Tax T01 All taxes on property that use its value as a basis
    Total Sales Taxes The sum of general and selective sales taxes
        General Sales Tax T09 Taxes on the sale of all types of goods and services
        Total Selective Sales Taxes The sum of the eight selective sales tax categories
            Alcoholic Beverage T10 Sales taxes on government and private sales of alcohol
            Amusement T11 Sales taxes on all types of amusement businesses
            Insurance Premium T12 Sales taxes on insurance
        Motor Fuel T13 Sales taxes on fuels for vehicles and aircraft
            Pari-mutuels T14 Sales taxes on wagers and betting
            Public Utilities T15 Sales taxes on government owned utilities
            Tobacco T16 Sales taxes on tobacco products
            Other Selective Sales Tax T19 All other selective sales taxes
    Total License Taxes The sum of the nine licensing tax subcategories
        Alcoholic Beverage T20 Licenses pertaining to alcohol
        Amusement T21 Licenses pertaining to amusement businesses
        Corporate T22 Licenses pertaining to all corporations
        Hunting and Fishing T23 Licenses pertaining to hunting and fishing
        Total Motor Vehicle The sum of motor vehicle and operator licenses
            Motor Vehicle T24 Licenses pertaining to the right to operate a vehicle (Registration, plates, inspection ect.)
            Operator Licenses T25 Licenses pertaining to the right to drive
        Public Utility T27 Licenses imposed on public utilities
        Occupation and business T28 Licenses for certain professions and businesses
        Other Licenses T29 All other licenses.
    Total income Taxes The sum of individual and corporate income taxes.
        Individual T40 Taxes on the income of individuals
        Corporate T41 Taxes on the income of corporations
    Death and Gift Tax T50 Taxes on the transfer of property after death
    Documentary Tax T51 Taxes on the transfer of documents
    Severance Tax T53 Taxes on the removal of natural resources
    Taxes NEC T99 All other taxes not listed above

This table gives a detailed breakdown of the different tax revenue data reported. NEC stands for not elsewhere classified. The indentation of the variables in the first column indicates how subcategories of data collapse into larger categories. More detailed descriptions of each category can be found in the Census’ 2006 classification manual (http://www.census.gov/govs/classification/) included with the database download.