A tax on tanning should be just like taxes on cigarettes, alcohol and gasoline. Tanning should be considered a sin tax or luxury tax since hardly anyone needs to be tan. Constant tanning causes a drain on the health care system with melanomas and other skin diseases. As such, a tanning tax can go towards cheaper health care for all.
Yes, there should be a tax on tanning because some people do it too much, and it should be discouraged. They should discourage tanning by taxing it at a decent rate. Tanning can cause skin cancer, so it should definitely be discouraged. It is also unnecessary, so there is no point in not taxing it.