A poll tax acts differently than other taxes. Taxes like income tax, sales tax, and others depend on the value of what is being taxed. For example, these taxes are made by taking a percentage of a value, so $100,000 income at a 25% tax rate would equal $25,000 taxed. A poll tax is different. It is a direct tax that is a uniformly fixed amount addressed to all individuals. They were a very popular option of taxation implemented by the colonial government before the United States was formed. It is often referred to as the tax levied upon voters who submit their votes for elections. After the 24th Amendment was passed in 1964, poll taxes have been prohibited use in state elections.