§5.2 - Taxation, Levy, and Public Contribution

(a) The Council of Rivermarch, through the Office of the Treasurer, shall possess exclusive authority to assess, impose, collect, and enforce taxes, levies, and public contributions necessary for the maintenance of governance, defense, infrastructure, arcane stabilization, and civil welfare.

(b) No tax or levy shall be imposed except by act of the Council, duly recorded in the Register of Civic Obligation, and made available for public inspection.

(c) All persons, settlements, trade entities, guilds, and recognized collectives operating within Rivermarch shall be subject to lawful assessment unless exempted by statute, treaty, or decree.

§5.2.2 - Forms of Taxation

(a) The following taxes and levies may be imposed, individually or in combination:

(i) Land Use Levy: Assessed annually based on acreage, cultivation, and access to civic resources.
(ii) Trade and Market Duty: Collected on goods sold, bartered, or transported within chartered markets or through official trade routes.
(iii) Arcane Excise: Applied to the production, sale, or transport of magical goods, spell scrolls, enchanted arms, or ley-reactive materials.
(iv) Income and Craft Levy: Based on revenue derived from trade, skilled labor, magical services, or contracted work.
(v) Security Toll: Applied at gates, borders, or checkpoints to fund peacekeeping, warding, and militia operations.
(vi) Extraordinary Contribution: Temporarily assessed by Council resolution during declared emergencies, invasions, or arcane breaches.

§5.2.3 - Methods of Contribution

(a) Payment may be rendered in:

(i) Coinage officially recognized within Rivermarch;
(ii) Goods, grain, livestock, or arcane equivalents, at market valuation as determined by the Treasurer;
(iii) Labor, provided the task is certified and recorded by the overseeing magistrate or guild;
(iv) Magical service, arcane stabilization, or summoning as specifically authorized.

(b) Kobold, ysoki, and other allied collectives may fulfill their contribution through pooled resource or labor in accordance with community compact or Council-approved agreement.

(c) Unlawful refusal to contribute, fraudulent reporting, or concealment of taxable goods shall constitute a Civil Wrong under §4.1.5 and may result in seizure, fine, or tribunal referral.

§5.2.4 - Assessment and Audit

(a) The Office of the Treasurer shall maintain ledgers of all taxable entities and shall be empowered to:

(i) Issue notices of assessment;
(ii) Conduct inspection of premises, wares, and ledgers with prior notice;
(iii) Employ licensed accountants, scryers, or truth-bound examiners in cases of suspected fraud.

(b) All persons subject to levy shall have the right to contest assessment within ten (10) days by written petition to the Treasurer or by appeal to a civil tribunal.

(c) Failure to pay lawful tax within thirty (30) days of notice may result in:

(i) Accrual of late penalties not to exceed one-third (⅓) of original amount;
(ii) Placement on the Register of Delinquency;
(iii) Denial of licenses, civic petitions, or magical permits until satisfaction of debt.

§5.2.5 - Exemptions and Waivers

(a) The following may qualify for full or partial exemption from taxation:

(i) Recognized religious institutions and temples under §9.1, for activities deemed spiritual and non-commercial;
(ii) Council-sanctioned expeditions or leyline research efforts;
(iii) Public healers, volunteer defenders, and civic builders operating at cost or under state commission.

(b) The Treasurer may issue temporary waivers for new settlers, refugee populations, or recovering communities, provided such exemption is declared in the Register of Civic Leniencies and does not exceed one (1) year without Council vote.

§5.2.6 - Use and Allocation of Public Funds

(a) All revenues collected through taxation and levy shall be placed into the Treasury of Rivermarch and may be allocated by Council vote for:

(i) Public defense and military upkeep;
(ii) Infrastructure, roads, fortifications, and irrigation;
(iii) Magical research, leyline stabilization, and arcane wards;
(iv) Emergency response, famine relief, and reconstruction;
(v) Salaries and provisions for public officials and peace officers.

(b) The Treasurer shall issue a Quarterly Ledger, verified by two (2) independent auditors or appointed Council members, and submit it for public reading and archiving.

(c) Embezzlement, misallocation, or magical laundering of public funds shall constitute a High Crime under §4.1.2.