Tax in English Part 7

This time we will introduce "Municipal taxes".
Municipal taxes are also divided into two types,
Ordinary taxes
and
Earmarked taxes
There are 9 types of ordinary taxes alone!
Specifically
City town and village inhabitant taxes
This tax is further divided into individual and corporate taxes.
Fixed assets tax
light motor vehicle tax
light motor vehicle tax (environmental excite)
light motor vehicle tax (category base)
Municipal tobacco tax
Mine production tax
Special land possession tax
discretionary ordinary tax
It's OK that there are some taxes I've never heard of, but the last one, "non-statutory discretionary ordinary tax"?
It is puzzling that "discretionary ordinary tax" is called "discretionary ordinary tax" when it is "non-statutory".
Please look forward to the next issue!