Intangibles tax is levied on which of the following?

Intangibles tax is specifically designed to tax intangible assets, which include items that do not have a physical presence but hold significant economic value. This encompasses assets such as stocks, bonds, trademarks, copyrights, and patents. These types of assets are essential to businesses and individuals, but because they are not tangible like physical property, they are subject to a different taxation category.

By levying an intangibles tax, governments can generate revenue from wealth that exists in forms other than real property. This can be an important aspect of a government’s tax structure as it helps to capture revenue from financial industries and investment activities, reflecting a broader base of economic activity that includes ownership of financial instruments and intellectual property.

The other options reference taxes that apply to more tangible aspects of the economy—physical property and goods, or specifically corporate income—none of which pertain to the unique characteristics and valuation of intangible assets. Therefore, the focus on items like stocks and trademarks makes option B the correct choice in relation to what an intangibles tax targets.