lines on the government should use resources and tax pays money for national development rather than beautification.
Answers
(b) Alcoholic beverages taxes - Two sub-groups have been devised:
Liquor gallonage taxes - Encompasses a levy on volume of alcoholic beverages produced.
Other liquor taxes - Includes all forms of special levies, excise tax, excise duty or other, imposed on the production and sale of alcoholic beverages. When a general sales tax applies to alcoholic beverages, the related proceeds are classified under the "General sales tax" group. Similarly, customs duties on imported alcoholic beverages are classified under the "Custom duties" heading.
(c) Tobacco tax - Encompasses special levies such as excise tax, excise duty and provincial specific taxes on the production and sale of tobacco products. General sales taxes and customs duties applicable to tobacco products are included under their respective headings.
(d) Amusement tax - Includes tax receipts from admissions to theaters, cinemas, recreational, cultural or other entertainment activities. Taxes levied by provincial and territorial governments on pari-mutuel betting at horse race tracks and on casinos' gaming activities are also included here.