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Over the years it's always boggled me why there is no tax break in any state for selling bicycles. Please correct me if I'm wrong. So many tax exemptions for every industry but ours. Now we may be faced with a head tube tax of $25 on bikes over $500, not sure what the purpose is but to discourage people a bit and make getting a bike analogous to the hassle of buying a car with all the weird fees.
Yes, a bike takes up a bit of road but it's tires don't contribute to any road maintenance at all. Make the tax equivalent to tire width multiplied by the amount of rubber on the road. Happy to pay a tax but make it relevant to its impact.