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Sorry, but Roberts NEVER claims to say its a tax on income, that would be stupid. Please re-read the comment, income is a circumstance, not the rational mentioned by Roberts. Besides, there is NO declaration of what type of tax this is, and is most likely due to the reasons for getting taxed, the rationale in other words, that it is a direct tax. Mark Levin, a Constitutional lawyer, already commented on this. Please see his Thursday show from last week, its free. Regrettably, I do not agree with you.

Sorry, but Roberts NEVER claims to say its a tax on income, that would be stupid.
You're sure stubborn. How about this... Beginning in 2014, those who do not comply with the mandate must make a “[s]hared responsibility payment” to the Federal Government. §5000A(b)(1). That payment, which the Act describes as a “penalty,” is calculated as a percentage of household income, subject to a floor based on a specified dollar amount and a ceiling based on the average annual premium the individual would have to pay for qualifying private health insurance. §5000A(c). In 2016, for example, the penalty will be 2.5 percent of an individual’s household income, but no less than $695 and no more than the average yearly premium for insurance that covers 60 percent of the cost of 10 specified services (e.g., prescription drugs and hospitalization). Ibid.; 42 U. S. C. §18022. Or this... And some individuals who are subject to the mandate are nonetheless exempt from the penalty—for example, those with income below a certain threshold and members of Indian tribes. §5000A(e). Footnote 8 is particularly interesting... 8 In 2016, for example, individuals making $35,000 a year are expected to owe the IRS about $60 for any month in which they do not have health insurance. Someone with an annual income of $100,000 a year would likely owe about $200. The price of a qualifying insurance policy is projected to be around $400 per month. See D. Newman, CRS Report for Congress, Individual Mandate and Related Information Requirements Under PPACA 7, and n. 25 (2011).

If it's based on income isn't it an "income" tax?

Mark Levin, a Constitutional lawyer, already commented on this.
Ah, I see the sun rises and sets by Levin for you so there is no need to even continue this conversation any further.