I'd be embarassed to even mention the idea.
It'll be interesting in restaurants and diners when the waitress puts 2 cents on the coffee bill.
I don't know who thinks of it first, but the Scandinavian countries have perfected it's application. They tax everything their imperial federal government deems unhealthy. If you buy a cheeseburger, a beer and a chocolate Sunday, you have to take out a second mortgage.