A term given to the act of paying to partake in activity that is (or should be) free.
(Occasionally referred to as 'Sucker Tax')
Paying to enter a battle of the bands competition when other bands have not.
"Those boys got rinsed with Dickhead Tax"
"I'll let him come to my birthday party, but first I'll rinse him with Dickhead Tax"
"You can have a go on this swing after me bro... for 50p (Dickhead Tax)"