地产税

地 = 也 + 土 : Dorothy Gale (di) operates the excavator (也) in the space station's bathroom (Ø4) to move a pile of dirt (土) out of the way.

产 = 厂 + 立 : Mnemonic symbol: an assembly belt. Can you see the vase soon falling off the assembly belt?

In anthill, Charlie Chaplin is setting up his assembly line. At the one end there is a supply of vases. In the middle of the assembly line, a chocolate factory fills chocolate into the vases. At the other end, the little vases with the chocolate are dumped into a large vase.

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.