In my opinion, it should be like this:
Mayor (Not Taxed)
Co-Mayor (Not Taxed)
Assistant (Taxed)
Builder (Taxed)
Recruiter (Taxed)
I think by default, Co-Mayors shouldn't have to pay taxes because of the high role. However, I think you should have to option to tax them. However, with lower roles, they should be taxed automatically, unless you exempt them.
I don't think there would be a reason for a Mayor to take themselves though, lol. Also, I think only Mayors should be able to exempt people from taxes, not Co-Mayors, because then they can just exempt themselves.
