It will be defined by the day and need that the elites want. If they say it is a tax today, it still can be a fee tomorrow. The elites think you will believe any thing they will tell you no matter if is changes every hour.
"While Fehrnstrom diverged from that line of attack, he took issue with President Obama's various positions on the tax vs. penalty issue, saying that Obama first said it wasn't a tax to get it through Congress, then argued at the Supreme Court that it was, before switching again and arguing that it wasn't."