Non-Resident Fees
Anyone not a native citizen of the realm is likely to pay some kind of tax. Sometimes these are known as “good behavior” fees, because they allow the local authorities to monitor newcomers to an area. In most places, this tax is 5 gold pieces per level per year. Spell casters are noted trouble makers, and are charged twice the normal tax. All non-humans are assessed a tax of 8 gold pieces per year per level. This is one of the reasons why most non-humans don’t like living in human lands if they can avoid it. If non-humans do decide to stay, they can become naturalized citizens after 2 years of residency and no history of criminal activity. The charge for naturalization is 2 gold pieces per level.
Monsters are the most nonhuman of them all, and anyone possessing a monster or even a large animal must pay a fee of 1 gp per hit point of the beast every year! This is the primary reason why travelling carnivals travel so much, as they are always one step ahead of the tax man. Also, it makes owning any sort of rare beast another significant sign of wealth.
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