1) Which of the following is a tax?

I. A 1% special sales tax for funding local road construction.

II. A fee paid to the state for a license to practice as an attorney.

III. An income tax imposed by Philadelphia on persons working within the city limits.

IV. A special property assessment for installing a new water system in the taxpayer's neighborhood.

A) Only I is correct.

B) Only IV is correct.

C) Only III is correct.

D) III and IV are correct.