Pre-2008 US Edition
Luxury Tax is a space on the Monopoly Board nestled between Park Place and Boardwalk. Players who land on it must pay $75 to the Bank. After September 2008, the Luxury Tax in the US Edition is $100.
House Rules
Many house rules have the player place it in the center of the board for collection on Free Parking.
Variants
This space has many variations. In the Here & Now Edition, it is titled "INTEREST ON CREDIT CARD DEBT" and is worth $750,000 instead of $75. In the UK Edition, Luxury Tax is changed into the ₤100 Super Tax space. At least one version (The 2000 Mac CD version), you can customize Luxury Tax to be $0, $75, $150, or $300.