The correct option is B A citizen, who is a taxpayer, can only utilise public facilities.
Tax is not a voluntary payment. It is a compulsory payment made by the citizens of a nation to its government. Tax is one of the primary sources of revenue for the government. The government uses tax money for the developmental activities of the country, such as developing public facilities like roads, hospitals, etc. There is no restriction on the utilisation of such facilities based on tax payment.