: a tax usually identical on every individual in a class or group: as
a. : poll tax
b. : a per-capita tax imposed on one (as a steamship company) bringing immigrants into the United States
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a uniform tax or surcharge imposed upon every person or every adult in a specific group, as on those entering or leaving a country or using a particular service or conveyance.
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head tax,
a tax of so much per person; poll tax.
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n. a uniform tax imposed on each person
a 50 cent head tax imposed on departing ferry passengers
Useful english dictionary. 2012.