What is Nub Tax?
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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.
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The subtle art of ramming your erect penis into a woman's belly button, whilst simultaneously vomiting on her forehead and slapping..