head tax

1. See poll tax. 2.HEAD MONEY(3). hidden tax.A tax that is paid, often unknowingly, by someone other than the person or entity on whom it is levied; esp., a tax imposed on a manufacturer or seller (such as a gasoline producer) who passes it on to consumers in the form of higher prices. highway tax.A tax raised to pay for the construction, repair, and maintenance of highways. [Cases: Highways 123.]
[Blacks Law 8th]