Which of the following is a source of revenue to a local government authority?

A source of revenue to a local government authority is a tax or fee that the local government charges to generate funds for their operations and services. Out of the options given, poll tax is a tax that is collected by the local government on individuals who are eligible to vote within a community. Therefore, poll tax is the correct answer to the question. Excise duty is a tax on goods produced within a country, while paye tax is a tax on individual salaries or income. Value added tax is a tax on goods and services consumed in a country. However, none of these taxes are directly collected by local government authorities.