The tax is included in fixed costs. It's anything that you have to pay on an every-month basis. That's your tax, insurance, maintenance and lights. If you are operating at a very low basis, that's your food that you have to bring in. They're the costs that are non-negotiable. They're your non-variable costs that you have to pay, regardless of what is going on in the external environment.
On December 9th, 2021. See this statement in context.