Answer:
III. An income tax imposed by Philadelphia on persons working within the city limits.
Explanation:
A tax is the monetary obligation from a taxperson in favor of the federal, state, or municipal governement without a concrete return or destination.
on the second situation, the fee is colected based on the licesne there is a return which is, the abilitation of the attorney licence.
the first and fourth the imposition comes with an explicit destination; the road construction or the water system. Therefore are not taxes.
