营业税

营 = 艹 + 冖 + 吕 : Maud Younger (y) built a camp (营) in the engine's kitchen ((e)ng2). She is sitting on a sheet of artificial lawn (艹) with a cooking top (冖) serving as her roof, and playing idly on her pitch pipe (吕).

I can't help but see a bullfrog in 业. Maud Younger finds that the climate in the elevator's bathroom are perfect for her new business: growing bullfrogs.

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.