個稅

个 = 丨 + 人 : Neanderthal Man (人) needs to use the elevator's bathroom (e4) but it's occupied by Guy Fawkes (g), and there's only space for one individual (个). Impatiently Neanderthal Man knocks on the door using his dinosaur bone (丨).

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.