Only technically true. This tax is really an administrative user fee, not a tax—like Obamacare penalties are really taxes—which means that an administration/administrator has to introduce and implement it.
It’s like the clause that states that revenue bills must originate in the House. The Senate can also introduce legislation to impose or raise taxes (i.e. Obamacare ‘penalties’) as long as they only introduce an invoice, rather than a bill.
If you were a Constitutional Law Professor, like our glorious President, you would understand these distinction; Mr. Roberts and Mr. Holder certain do.
The king has spoken, congress is obsolete, again.