Wayland maintains light taxes which take the following form:
Property tax Edit
Property claims in Wayland must be registered with the Wayland tax office located in city hall. Property claims may be filed in person or by mail. Property owners are taxed 1 gp/year for every 100 sq. ft. of land owned within the the city walls of Wayland, and 0.1 gp/year for every 100 sq. ft. of land owned outside of the city walls. There is a 5% interest rate per year for unpaid taxes.
It is possible to build on land without registering the ownership with the tax office, and it is legal to do so for up to one year. Beyond this, a fine of 0.2 gp per 100 sq. ft. will be applied for late registration.
In addition, after one year, other people may try to claim the land. To maintain ownership, the owner will be expected to pay their fine, plus back taxes, plus 5% interest for each year that they had been notified of the unregistered property and declined to pay. The interest and back taxes cap out at a maximum of 1 year if the owner had not previously been notified of the issue. The only exception to this is if the owner intentionally used construction features or magic to hide their home, in which case back taxes and interest apply for as long as the home has been present. The government of Wayland will attempt to survey all land yearly to find unregistered properties and notify their owners.
If the taxes owed for a property ever reach or exceed 50% of its value, the government of Wayland is authorized to sell the property to pay off the tax debt, and then return any remainder to the former property owner.
Owners who have failed to pay their property taxes for over 5 years may be sentenced to up to one year of community service (in any given five year period), in accordance with rulings imposed by the Wayland court system. This law is intended to punish property owners who have the money to pay but simply choose not to, as well as property owners who spend their money on non-necessities instead of paying their taxes. Juries must be notified of this fact at the start of any trial for nonpayment of property taxes.
Income tax Edit
Income taxes are waived for anyone earning less than 1,000 gp per year. A flat 10% tax is applied to any income beyond this amount. Tax forms must be filed every year to disclose taxable income and arrange for payment, and failure to file a tax form is taken as a claim that no tax is owed.
There is a 5% interest rate on unpaid taxes that are owed. Intentionally failing to disclose taxable income in any given year is punishable by a fine of no more than 120% of the undisclosed income, community service of no more than 6 months, and/or jail time of no more than three months. If undisclosed income brings owed tax to more than 1,000 gp beyond what was claimed, the punishment may also include no more than two years of mandatory conscription in the Wayland military.
Income earned in the form of loot collected by government officials on official missions is taxed at 12.5%, and this tax money is placed into a special slush fund. It has already been taxed and does not need to be included in earned income calculations.