Cess defined as a purpose specific tax, assessed like the underlying levy and earmarked for targeted uses. The term cess denotes a tax imposed for a specific purpose, with receipts earmarked for that objective; when levied as an increment to an existing tax its validity is assessed by the same principles as the parent tax. Legislative changes renaming or creating cesses and surcharges affect the composition and earmarking of tax receipts, and statutes may define cess by cross-reference to other fiscal enactments to clarify legal meaning.