Octroi is a local tax

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

 collected on various articles brought into a district

District

Districts are a type of administrative division, in some countries managed by a local government. They vary greatly in size, spanning entire regions or counties, several municipalities, or subdivisions of municipalities.-Austria:...

 for consumption.
Octroi taxes have a respectable antiquity, being known in Roman times as vectigalia. These vectigalia were either the portorium, a tax on the entry from or departure to the provinces (those cities which were allowed to levy the portorium shared the profits with the public treasury); the ansarium or foricarium, a duty levied at the entrance to towns; or the edulia, sale imports levied in markets.