Some taxes are made difficult by the lack, but land taxes, wheel taxes, property taxes, sales taxes, VAT taxes, GET taxes, service taxes, recycling taxes, employment taxes, gas taxes, hotel taxes, ticket taxes, vice taxes, excise taxes, fishing/hunting/sport license taxes, food and beverage taxes, marriage license taxes, luxury taxes, parking taxes, stadium taxes, vehicle taxes, watercraft registration taxes, zoning permit taxes and tolls are all capable of being effected without a centralized identity.