The best system is just to have the feds send a bill to the states, divided based on apportioned representatives. Let the states figure out how to collect the taxes and pay it. That way there is absolutely no contact between the feds and the taxpayers’ wallets.
That is the ONLY way a federal union "membership" tax should happen.
And the reality is that with Tariffs in place in the modern economy the real needs of a reduced size federal government could probably be met without a State apportioned tax.