In the fantasy world an adventurer often seem like a wild card, an outside element of the society.
However as Benjamin Franklin said, only taxes and death are certain. So let's assume that we should give fantasy taxing some consideration.
In my Greyhawk campaign I have concluded that generally you have to be bound to the land so that you can be taxed. You have to be a serf or own a building/land before you have to pay taxes to the local lord. If you rent a place, then you are not bound to the land and therefore pay no taxes. But you pay rent which is used to pay the landlord's taxes to the lord. And everyone is always a vassal to some lord, except the king.
To off-set this I rule that adventurers usually have to pay extra for everything. There's no harm in ripping off rich adventurers, they are not citizens or anything and they have gold for sure. Adventurers are fair game for slightly overpriced items and iron rations. I get this idea from the fact that tourist always have to pay extra and being adventurer is not much different from being a tourist.
I know a game where you have to pay taxes for everything, even for magical items. It's about 1% of the worth of magical items. I don't agree with this.
Also tithing... Religious institutes safeguard their spells from anyone who is not a worshiper and does not tithe. Churches only have limited amount of spells and they are reserved for the ones that tithe yearly/monthly. It would create bad image if the clerics would daily "waste" their limited spell powers for non-tithing non-worshipers and cast a shadow of doubt if they are constantly ready to heal their faithful flock if urgently needed. I only allow low-level clerical spells and at-will domain powers to be used on well-paying non-tithing adventurers. Faith is not for sale.
Also I'd like to introduce gate tolls, but I feel that one copper is not worth one second of gametime.
However as Benjamin Franklin said, only taxes and death are certain. So let's assume that we should give fantasy taxing some consideration.
In my Greyhawk campaign I have concluded that generally you have to be bound to the land so that you can be taxed. You have to be a serf or own a building/land before you have to pay taxes to the local lord. If you rent a place, then you are not bound to the land and therefore pay no taxes. But you pay rent which is used to pay the landlord's taxes to the lord. And everyone is always a vassal to some lord, except the king.
To off-set this I rule that adventurers usually have to pay extra for everything. There's no harm in ripping off rich adventurers, they are not citizens or anything and they have gold for sure. Adventurers are fair game for slightly overpriced items and iron rations. I get this idea from the fact that tourist always have to pay extra and being adventurer is not much different from being a tourist.
I know a game where you have to pay taxes for everything, even for magical items. It's about 1% of the worth of magical items. I don't agree with this.
Also tithing... Religious institutes safeguard their spells from anyone who is not a worshiper and does not tithe. Churches only have limited amount of spells and they are reserved for the ones that tithe yearly/monthly. It would create bad image if the clerics would daily "waste" their limited spell powers for non-tithing non-worshipers and cast a shadow of doubt if they are constantly ready to heal their faithful flock if urgently needed. I only allow low-level clerical spells and at-will domain powers to be used on well-paying non-tithing adventurers. Faith is not for sale.
Also I'd like to introduce gate tolls, but I feel that one copper is not worth one second of gametime.