No. Poll taxes by the states were declared unconstitutional by the Supreme Court in the 1966 case, Harper v. Virginia Board of Elections as a violation of the Equal Protection Clause of the 14th Amendment of the U.S. Constitution and therefore cannot be imposed.

State board of elections

Harper v. Virginia Board of Elections, 383 US 663 (1966)

Virginia citizens brought legal action against the Commonwealth of Virginia for imposing a $1.50 poll tax on voters, a conditional provision for voting that discriminated against the poor. Virginia argued that there was no constitutional bar to the tax, and that states were permitted to charge licensing fees and assess taxes.

In a 6-3 decision, the US Supreme Court held that the poll tax was unconstitutional under the Fourteenth Amendment Due Process Clause because it diluted the vote due to economic status. The Court held that wealth was no more a relevant test of a person's ability to vote intelligently than "race, creed, or color" and could not be used as a prerequisite to voting.

VIRGINIA SOCIETY FOR HUMAN LIFE,

INCORPORATED; ANDREA SEXTON,

Plaintiffs-Appellants,

v.

DONALD S. CALDWELL, Attorney for

the Commonwealth of Virginia for

the City of Roanoke, in his official

capacity and as a representative of

the class of attorneys for the

No. 98-2565

Commonwealth of Virginia; PAMELA

M. CLARK, in her official capacity

as Chairman of the Virginia Board

of Elections; GEORGE M. HAMPTON,

SR., in his official capacity as Vice-

Chairman of the Virginia Board of

Elections; M. BRUCE MEADOWS, in

his official capacity as Secretary of

the Virginia Board of Elections,

Defendants-Appellees.

In the United States, it's the Elections Division of the county, under the direction of the State Board of Elections.