Final answer:
The miscellaneous tax described in the question is Excise Tax, which is imposed on the production or sale of specific goods.
Step-by-step explanation:
The miscellaneous tax described in the question is Excise Tax. Excise taxes are imposed on the production or sale of specific goods, such as gasoline and liquor. These taxes can be used to discourage the consumption of certain goods or to generate revenue from products that people will continue to purchase regardless of the tax.