The catch up sleep your body forces (sleeping through alarms, etc) for staying up too late for multiple days in a row.
Man I slept for 12 hours and missed my appointment, I knew I shouldn't have stayed up playing games three nights in a row. Sleep tax is a bitch.
The price you pay for oversleeping. You sleep so late that you have to buy breakfast on the way to work/school. Sometimes it's a cost/benefit equation: Is sleeping late worth the price of breakfast at a drive-through restaurant?
Q: Yo man! Why you so broke?
A: Ahh man, these late nights at the club are killing me! I've had to pay sleep tax three times this week. I'm sure getting tired of Mickey Dee's sausage muffins and hashbrowns.
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A time-based tax many living creatures pay in order to live and function. Humans usually pay one-third of their time income towards this tax.
You thought the IRS is bad, have you heard of the sleep tax?