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1.
A voluntary tax that is quite popular, usually used for education. The Idiot Tax may be paid in $1, $2, $5 or $10 increments but combinations are possible. The greater the idiot one is, the greater the tax one pays. Idiot Tax receipts can be scratch-off or have a combination of numbers. Also known as the lottery.
There are poeple who come into the store who pay $50-60/week in Idiot Tax.
by Grand Admiral Thrawn December 30, 2004
 
2.
A voluntary tax levied on people who don't understand probability. It usually takes the form of lottery tickets.
Jim went to 7-11. While he was there, he paid the idiot tax.
by Grant to the B February 20, 2008
 
3.
A self-imposed tax that frequently occurs following the consumption of copious amount of alcohol. Typically levied by way of penalties, fines, additional costs for replacement travel and the like.
I hear you missed your flight because you were piss drunk.

Yeah. The Idiot Tax on that one was pretty high. The replacement flight home cost me 3 times as much as the original one !
by Barr Man June 05, 2009