(And if you can't afford a helmet, should you have to give up your ability to bike?)
...the gov't rules exist to protect the rest of us from having to foot the bill that results when Joe "ain't got me no insurance" six-pack hurts himself/others.
That reasoning is why I dont have a problem with the idea of this particular tax under our tax system today. But I understand that just about all specific taxes have unintended results, and that everything we can think of needs to be weighed carefully while knowing that we will still have missed something.
Ideally Empicard would be reimbursed for lost business, but we know that would not happen.
In general I believe in a far simpler more efficient tax system. But that wont happen unless we the people step up, make the hard choice and pay the large tax bill we would then receive.
Instead of putting wine and beer in grocery stores, it might be better to move cigarettes, soda and other unhealthy products into the liquor store system and tax them accordingly! Cant say I know where to draw the line though.