A wheel tax is a device used by some municipalities to allow them to tax people that can't vote for them. Some cities really get brave and throw a city income tax in on top, kind of adding insult to injury. Whole plan is you can tax the bejeesus out of folks that can't vote for you and keep your cushy elected position. It's a form of taxation without representation.
Of course our ancestors that were around in 1776 are turning over in their graves.
The theory that we need the Electoral College because people are idiots is also looking pretty wise.
Some municipalities have a "wheel tax" which is nothing more than an additional tax collected by the City, village or county on vehicles registered in their jurisdiction. When we lived in Tennessee it was $5 that was collected when we renewed of tags. In Illinois we had to go to the City Hall and pay them IRRC $15 or $20 to get a decal to put on our windshield. Some municipalities really liked that because it allowed them to make parks and beaches resident parking only an charge non-residents to use the facility.