Okay kiddo, so you know how the sun shines down on us every day and gives us light and warmth? Well, sometimes when we live in really nice places where the sun shines a lot, like Florida or California, people have to pay something called a "sunshine tax".
This tax is basically a way for the government to make some money because they know that people want to live in those sunny places. So, they charge more money for things like houses, apartments, and other stuff in those areas.
It's kind of like if you were selling lemonade on a really hot day and lots of people wanted it. You could charge more money for the lemonade because people really want it and are willing to pay more.
So, that's what a sunshine tax is. It's a little bit of extra money you have to pay to live in a really nice, sunny place. But, it's worth it because you get to enjoy the sunshine all the time!