A more thorough explanation:

A classified tax is a type of tax that is imposed by the government on individuals, entities, transactions, or property to generate public revenue. This term encompasses all government charges on people, property, privileges, occupations, and enjoyment of the people, including duties, imposts, and excises. Although taxes are usually thought of as monetary payments, they can also be paid in other forms.

• Accrued tax: A tax that has been incurred but not yet paid or payable.
• Accumulated-earnings tax: A penalty tax imposed on a corporation that has retained its earnings to avoid income-tax liability arising once the earnings are distributed to shareholders as dividends.
• Additional tax: A tax that is imposed temporarily to address a specific issue or problem. Also known as a stopgap tax.
• Admission tax: A tax imposed as part of the price of being admitted to a particular event.

For example, an individual who owns a property is required to pay property tax to the government. This tax is a classified tax that generates public revenue. Similarly, a corporation that has retained its earnings to avoid income-tax liability may be subject to an accumulated-earnings tax. The examples illustrate how classified taxes are imposed on different entities and transactions to generate public revenue.