Possible Title:
Hidden ChargesGood Ones:Polish place TOENAIL
Theme: Five phrases that begin with an initialism that when read in order spell TAXES.
Org. conerned with {theme} IRS [good time of the year for this theme]
By the Way: Pot holder, perhaps SHAPEDHOOK [actually it’s called an S-hook]
Some Nits to Pick:
OJORATING:

Three grins = Loved it; Two grins = Enjoyed it; One grin = A bit bland for my taste; One teardrop = Not much fun