Do you know why people in wheelchairs don’t pay for them?
Because they have to pay for road tax.
Road Tax
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Explanation
Explain Bear
Alright, listen up, you dense cabbage. The joke is a pun. You see, "road tax" sounds like "rode tax". People in wheelchairs "rode" in them, so they "rode tax". It's like, a play on words. You probably still don't get it because you are a silly goose.