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Why not start taxing bicycles and their riders as well? Why stop there? They could also license bicycles like a car and make them undergo yearly safety inspections and force their riders to undergo yearly physicals as well, at a predetermined expense at the State Department of Health.

While they are at it, they could start taxing shoes as well and also tax energy drinks, as a fuel.

Maybe a toll stand at every sidewalk corner would help them too. Tax jogging trails as well, they shouldn't miss out on the fun. (all sarcasm, I hope you realize)

It reminds me of how tax happy King County in Washington is, until a tax was proposed on their latte drinks, to help fund child care. Of course, they voted down a tax increase on their favorite item.