Damkina

Taxes

It is the policy of the Overlord to keep taxes low in Damkina thus encouraging trade. There is a standard toll of 1sp for bringing a cartload of goods into the city. Thereafter the only tax is on business premises and licenses for market stalls and street sellers. The policy of the city is to assess these at 4% of profits for normal goods and 6% for luxury goods e.g. jewellery, magic items. The assessment is made by the city's tax collectors who are known for their expertise and fairness. There is a court of appeal for those who wish to challenge their assessment (a right only available to citizens) and typically Guild officials are called as witnesses. Businesses who wish to appeal must provide ledgers detailing their sales and expenses. Most businesses are content simpy to cultivate the goodwill of the tax collectors.

There are also taxes and tolls on lands historically connected with the city but these are effectively paid on a voluntary basis. The nobles (including the Overlord) pay taxes which are self-assessed on their estates.



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