1) n. A non-negotiable fee charged to a stupid or deserving person(s).
As a computer technician, I deal with stupid people every day. Often you deal with someone so stupid or they do something to piss you off, that you feel the need to 'pad' or increase their bill a bit. This is refered to as the "Nub Tax", or a fee for the stupid.
by qwnr March 11, 2005