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. Only IV is correct.
C. Only III is correct.
D. III and IV are correct.
E. I and III are correct.
Answer: E