No, the beautiful should not be subject to a tax, because the beautiful people cannot help the way they look. If people have the determination and discipline to do what they have to do to be beautiful, that is good for them. I can't hate anyone for being beautiful. I would not wish for them to have to pay a penalty for it.
To tax the aesthetically pleasing individual is not justifiable. To tax someone who is deemed "beautiful", would first require a consensus on what the definition of beautiful meant. As there are varying opinions on this already I am not sure how you would come to a legal definition. To tax someone who had no say in their genetic make up that made them beautiful is unfair. As the person had no choice in their natural appearance at birth to charge them a tax because of it would be wrong.