Which of the following is an example of a lump-sum tax that directly contributes to government revenue?

A lump-sum tax is a fixed amount that everyone pays, regardless of their income or financial situation. This type of tax is straightforward because everyone contributes the same amount, making it easy for the government to collect. For example, if a local government decides that every adult must pay $100 each year to fund community services, that $100 is a lump-sum tax. Since everyone pays the same amount, it provides a steady source of revenue for the government. However, because it does not consider people's ability to pay, it can be seen as unfair to those with lower incomes.