Great idea. On the opposite side of the coin, let's tax pregnant women too. Kids cost a lot to raise.
That's not a lifestyle tax unless you consider procreating a lifestyle choice. Gay mens lifestyle choices have costs to society in the form of STD's and Aids. We need to make them help pay societies costs for their unhealthy choices.
That is exactly the same logic used in taxing smoking and junk food. Of course you and I both know these taxes have absolutely no relationship to improving health. They just represent opportunistic asaults on segments of society we've been taught it's OK to stigmatize.