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['sintæks]
разговорное выражение
налог «на пороки» (на табак, алкогольные напитки, азартные игры и т. п.)
собирательное выражение
налог на табак, алкогольные напитки, азартные игры и т. п.
A franchise tax is a government levy (tax) charged by some US states to certain business organizations such as corporations and partnerships with a nexus in the state. A franchise tax is not based on income. Rather, the typical franchise tax calculation is based on the net worth of or capital held by the entity. The franchise tax effectively charges corporations for the privilege of doing business in the state.