The Tax Collector, David and Creeper, who work as enforcers for a crime lord named Wizard, tasked with collecting taxes from small gangs in their territory. However, Wizard's old rival returns to Los Angeles from Mexico, turning their lives upside down. From that point on, David's sole purpose is to protect his family, which holds great significance to him. The film explores the world of crime, loyalty, and the lengths one would go to safeguard their loved ones.