Which of the Following Is a Tax?I

Multiple Choice

Which of the following is a tax?I. A 1% special sales tax for funding local road construction.II. A fee paid to the state for a license to practice as an attorney.III. An income tax imposed by Philadelphia on persons working within the city limits. IV. A special property assessment for installing a new water system in the taxpayer's neighborhood.

A) Only I is correct.
B) I and III are correct.
C) Only III is correct.
D) III and IV are correct.
E) Only IV is correct.