Alright kiddo, so you know how athletes who play professional sports make a lot of money, right? Well, a jock tax is a special tax that these athletes have to pay when they play games in certain cities or states.
See, every city and state has their own tax laws, which means that athletes who play games in different places might end up owing different amounts of money in taxes. So, if a basketball player from the Los Angeles Lakers goes to play a game in New York City, they might have to pay a jock tax to New York because they're making money there.
Basically, the jock tax is like an extra fee that athletes have to pay for the privilege of playing in different places. It can add up to a lot of money, especially if an athlete plays in a lot of different cities over the course of a year!
So, the next time you watch your favorite athlete playing a game in a different city or state, remember that they might owe some extra money in taxes because of it.