What type of card is Tax Taker?

Q: What type of card is Tax Taker?

Tax Taker is a Creature — Rat Advisor. Its oracle text reads: "Whenever an opponent pays a tax from a spell or permanent you control, create a number of Treasure tokens equal to the amount of mana they paid. (This happens each time a spell you control or an ability of a permanent you control causes an opponent to pay extra mana. Cards that can tax opponents include Mana Tithe, Esper Sentinel, and Ghostly Prison.)"

Tax Taker

Creature — Rat Advisor

Whenever an opponent pays a tax from a spell or permanent you control, create a number of Treasure tokens equal to the amount of mana they paid. (This happens each time a spell you control or an ability of a permanent you control causes an opponent to pay extra mana. Cards that can tax opponents include Mana Tithe, Esper Sentinel, and Ghostly Prison.)

Set Mystery Booster 2

Rarity Rare

Mana Value 1

Artist Marc-André Dupont

Collector # 524

Scryfall Gatherer