Sin or vice taxes are very common, e.g. distilled spirits and tobacco.
That’s still a sales tax on things. This would be a tax solely on what you’re doing with a thing that they’ve already collected taxes on (the purchase of car, the fuel, maintenance and insurance are all already taxes, sometimes more than once).
This would be - uniquely, I believe - the first tax on behavior. I can’t think of anything analogous, at least not in the US.