Answer :
The common form of local tax revenue among the options listed is the Sales Tax. This tax is collected on the sale of goods and services and is a significant source of revenue for many local governments.
- Property Tax is another common form of local tax revenue. It is based on the value of real estate properties and is assessed by local governments to fund various public services and infrastructure.
- Income Tax, on the other hand, is typically a state or federal tax rather than a local tax. It is based on an individual's or business's income and is not directly collected by local governments as a primary source of revenue.
- Fees for permits and services are charges imposed by local governments for specific services or permissions granted to individuals or businesses. These fees are not considered a traditional form of tax revenue but rather a way to cover the costs of providing certain services.
Therefore, among the options provided, Income Tax is not a common form of local tax revenue, while Property Tax, Sales Tax, and Fees for permits and services are more commonly associated with local taxation.
