UBS Dictionary of the Greek New Testament

Sense 1: revenue office, tax office

Semantic entry: 57.183

Semantic domains: Possess, Transfer, Exchange

Subdomains: Tax, Tribute

Definition: (derivative of τελέω [source selector 000004][e] ‘to pay taxes,’ 57.178: τελέω) a place where taxes or revenue was collected from those entering a town to sell produce

Notes: In the ancient world taxes were primarily of two types: (1) a head tax on each individual (which was relatively small) and (2) revenue or tribute paid for goods and produce brought into an area for sale. The latter was essentially a kind of ‘sales tax,’ but paid by the seller who obviously increased the prices of goods accordingly.