The first year my kids went trick or treating, they learned about the Halloween tax. They pay it every year
Hell, the Halloween tax was better than trick or treating. When I walked with my kids I made them pay a tax as we walked, then when they were older and went out on their own they paid when they walked in the door.
If they resisted I would remind them that the day before was my birthday and I was taking liberties owed to me as the birthday dad.
Unfortunately, it also led to my daughter declaring the Month of February as her birthday month, at which time she felt she could make all sorts of outrageous demands. Such as sleeping inside, bathing once a day, eating, etc... It made for a very bad February.
