However, "[t]he nature of the tax [or "charge"] that a law imposes is not determined by the label given to it but by its operating incidence." Stewart's Pharmacies v. Fase, 43 Haw. 131, 144, reh'g denied, 43 Haw. 166 (1959) (citation omitted). See also City of Huntington v. Bacon, 473 S.E.2d 743, 752 (W. Va. 1996) ("It is [a] well-nigh universal principle that courts will determine and classify taxation on the basis of realities, rather than what the tax is called in the taxing statute or ordinance."