目的税 meaning in English

earmarked tax
object tax

Special purpose tax
特种目的税
The accommodation tax is an original local tax non - statutory objective tax introduced by the metropolitan government to provide the financial resources required to implement policies that aim to enhance the attractiveness of tokyo as an international city and to promote tourism in the city
住宿税是为了确保提高东京作为国际性大都市的魅力和发展城市旅游业的资金来源，由东京都制定的一项独创的税目法定外目的税。