In Matthew 17:24-27 are they paying to the Pharisees and the temple "lest we should offend them" and in Matthew 22:15-22 they are paying tax to Caesar "Render therefore unto Caesar the things which are Caesar's"
Matthew 17:24-27 King James Version (KJV) 24 And when they were come
to Capernaum, they that received tribute money came to Peter, and
said, Doth not your master pay tribute?
25 He saith, Yes. And when he was come into the house, Jesus prevented
him, saying, What thinkest thou, Simon? of whom do the kings of the
earth take custom or tribute? of their own children, or of strangers?
26 Peter saith unto him, Of strangers. Jesus saith unto him, Then are
the children free.
27 Notwithstanding, lest we should offend them, go thou to the sea,
and cast an hook, and take up the fish that first cometh up; and when
thou hast opened his mouth, thou shalt find a piece of money: that
take, and give unto them for me and thee.
Matthew 22:15-22 King James Version (KJV) 15 Then went the Pharisees,
and took counsel how they might entangle him in his talk.
16 And they sent out unto him their disciples with the Herodians,
saying, Master, we know that thou art true, and teachest the way of
God in truth, neither carest thou for any man: for thou regardest not
the person of men.
17 Tell us therefore, What thinkest thou? Is it lawful to give tribute
unto Caesar, or not?
18 But Jesus perceived their wickedness, and said, Why tempt ye me, ye
19 Shew me the tribute money. And they brought unto him a penny.
20 And he saith unto them, Whose is this image and superscription?
21 They say unto him, Caesar's. Then saith he unto them, Render
therefore unto Caesar the things which are Caesar's; and unto God the
things that are God's.
22 When they had heard these words, they marvelled, and left him, and
went their way.