Worldýs Strangest Taxes

History is filled with all kinds of bizarre tax schemes. Britainýs William III introduced a tax on windows, Roman emperor Nero taxed urine and India once levied a tax on moustaches. Meanwhile, the state of Maine in the US still taxes blueberries.

Clearly, bizarre tax schemes are in no way confined to the pages of history. In fact, in recent times there have been plenty of surprising developments in taxation. Here is a selection of some of the latest news stories about odd tax schemes from around the world.

Hungary April 23, 2008 ý The Hungarian culture minister reveals his plans for a tax on ties

ýHungary's culture minister has unveiled plans for a tax on ties. ýTies and bow ties are created by designers, who are artists, and therefore some of their earnings should support the arts and culture here in Hungary,ý said politician Maria Schneider. She added: ýGood design is after all a sign of culture, so it is right that the Culture Ministry should benefit from it. People are just as keen on buying a Cavalli tie nowadays as they were more than a century ago on buying a Dickens book.ý Schneider wants a 0.8% tax on all sales.ý

US, January 21, 2006 ý Tennessee introduces a tax on drug-dealing

ýA US state's tax on drug dealers has brought in nearly $2 million in its first year. Tennessee's so-called 'Crack Tax' came into effect last January. Under the scheme, drug dealers are expected to pay taxes on illegal drugs and alcohol. They pay confidentially, and when they do, they get a stamp. If they're caught without the stamp, they'll be prosecuted for tax evasion, as well as drug dealing. All money made from the stamps goes to fighting drugs.ý

Romania, October 24, 2005 ý A Romanian university creates a tax on sleeping over

ýA Romanian university has slapped a 'sex tax' on students inviting their partners to spend the night with them in dormitories. The Alexandru Ioan Cuza Univeristy in Iasi charges ý4 each time a boyfriend of girlfriend spends the night with one of the 1,800 people living on campus. One dormitory manager said: ýIf they want to spend the night with their girlfriends or boyfriends then they should pay. This is not their home. And it is not such a high price to pay.ý He added that hundreds had already paid the charge, with male students particularly keen to pay and saving the receipts to show friends. The university hopes to raise about ý28,000 a year which will go towards repairs at the dormitories.ý

Brazil, May 9, 2005 ý Brazilian man sues after being subjected to vomit tax

ýA Brazilian man is suing a bar in Brazil which charged him a ý4 puke tax. Luiz Fernandes Peres had the 'tax' added to his bill after a friend was sick in the toilet. The Taverna Pub Medieval Bar in Natal imposes the fee whenever anyone is sick on the premises. But an angry Mr Peres told Terra Noticias Populares: ýI consider this extortion.ýý

Daniel Egerton writes on behalf of SamsTax, a company providing simple online self employed tax software to help business people keep track of their income and expenditure with ease throughout the year.