The City of Granby,Colorado Recently Enacted a 1

Multiple Choice

The city of Granby,Colorado recently enacted a 1.5% surcharge on vacation cabin rentals that will help pay for the city's new elementary school.This surcharge is an example of ________.

A) A sin tax to discourage undesirable behavior
B) A government fine
C) An earmarked tax
D) A sin tax to discourage undesirable behavior and an earmarked tax
E) None of these