definiens: or means any tax ( including any income tax, gross re ceipts tax, capital gains tax, value - added tax, sales tax, use tax, property tax, busine ss tax, license tax, payroll tax, employment tax, s ocial security tax, unemployment tax, severance tax, environmental tax, gift tax, estate tax, franchise tax, net wort h tax, escheat or unclaimed property tax, excise tax and business occupancy tax ), levy, assessment, tariff, duty ( inc luding any customs duty ), deficiency or other fee or any relat ed charge or amount ( including any fine, penalty, i nterest or addition thereto ), imposed, assessed or collected b y or under the authority of any Governmental Body o r payable pursuant to any tax - sharing or tax - indemnity Contra ct or any other Contract relating to the sharing of payment of any tax, levy, assessment, tariff, duty, deficiency or fee