They arer held on the first Tuesday of November.
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The main Presidential and Congressional elections are held in November. Primary elections and caucuses are held in prior months.
The public "votes for President" in November, but they are actually electing members to the electoral college in that election. The electoral college casts the votes for President (and Vice President) in December.
Yes, poll taxes are illegal in all government elections.
24th amendment
Local, state, and federal.