Local taxes could bring tears (5)
I believe the answer is:
rates
'local taxes' is the definition.
(rates paid to a local authority)
'bring tears' is the wordplay.
'tears' can be anagrammed to 'RATES'.
But, I am not sure how this is indicated.
'could' acts as a link.
Can you help me to learn more?
(Other definitions for rates that I've seen before include "judges" , "Fees" , "Charges, deserves" , "Former means of local revenue" , "classes" .)