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- Dictionarypoll tax/ˈpəʊl ˌtaks/
noun
- 1. a tax levied on every adult, without reference to their income or resources: "the council tax replaces the poll tax"
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- Poll tax
Tax which is the same for every liable individual
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual, without reference to income or resources. Poll is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll. Wikipedia
