” Any tax must have the purpose of raising revenue and not designed to prohibit an activity. “
What about cigarette taxes? They are designed to limit an activity. They sure work well, don’t they?
Or an ‘income tax’. People just LOVE working more for the benefit of GOVT /s.
There’s ONE part of that ‘purpose’ for taxes which you missed: AUTHORITY for which they wish to tax.
EG: O’Care. Sure, Congress can tax, but since they have NO authority to meddle, let provide, insurance, the tax (should be) is null and void.