Putting a user tax on condoms would cause a rise in the street price for coke. It might also result in wash and wear varieties. Imagine them hanging over the shower rod like the old ladies' pantyhose.
How about a birth tax? You could use a sliding scale, say $40 bucks for white males, 30 for white females, 25 for asians, 20 for Hispanics and so on; this would make it all fair.
Well maybe they shouldn't call it a tax, perhaps a "processing registration fee," to get them on the books to expedite delivery of social services.