市税 is read as しぜい (shizei) and means city tax.
しぜい
shizei
しみんぜい
municipal tax
しちょうそんぜい
しはん
putting on the market
しちょうそん
cities, towns and villages
しえい
(under) municipal management (transport, housing, etc.)
しきょう
market conditions
しじょうちょうさ
market research
しちょう
municipal office
しえいちかてつ
municipal subway
しじょうくぶん
market segment
しく
municipal district
しみんぐん
militia