And it came to pass in those days that a decree went out from Caesar Augustus that all the world should be registered. 2 This census first took place while Quirinius was governing Syria. 3 So all went to be registered, everyone to his own city. 4 Joseph also went up from Galilee, out of the city of Nazareth, into Judea, to the city of David, which is called Bethlehem, because he was of the house and lineage of David, 5 to
be registered with Mary, his betrothed wife,who was with child. Luke 2:1-5
The King James version uses the word "taxed" in this narrative, but the original language would indicate the word apographō which would more accurately be described as "registering," or to participate in what we might call a "census" in today's language. In ancient times, a census usually included the registration of property as well as of names, and it was commonly made as the basis for the levy of taxes.
And so, the term implies (but does not specifically denote) taxation.
Mary is heavily pregnant and travels with Joseph towards Bethlehem. History is about to be made in the humblest of ways.