Polarization describes the orientation of energy vibration of light.
Polarization can be linear, elliptical circular or in the case of white light a mixture of oscillation alignments.
A polarizing filter only allows light energy that is aligned with the structure to pass through. If you overlay two polarizers with ‘crossed’ alignment almost all the light it blocked.
As polarized light passes through Sticky-tape the amount of refraction is different depending on the angle and direction. Sticky-tape is birefringent – it is made of stretched plastic molecules that makes it optically less dense in one direction.
Light waves oscillating inline with the elongated plastic molecules can travel faster spiting the light and causing the polarization direction to be shifted. The amount that the polarization is shifted depends on the wavelength (color).
The light can pass through two crossed polarizers as the direction of polarization is shifted by the sticky-tape. Rotating one polarizer the colors transmitted change.