How the hell can a department impose a tax? Even King George III had to go through Parliament to impose taxes on us. Christmas tree dealers should refuse to pay it.
Do You really think they will? Many are just trying to put a buck together. by the time the season comes and goes, they will also have come and gone.
No paper trail, especially if they do sales under a different business name.
What is scary are the little non-profits that will get tagged later by some stupid bureaucrat and send a big demand for unpaid taxes.