I'm in the same boat. I dumped my car years ago, because I never drove it.

But if you even think of trying to collect a user tax or fee on bike tires... get real! $100 tax on a $10 bike tire? This puts the exotic car tax to shame!

I'll just order my bike tires online from California, Washington, or wherever.

I'm just SO sorry to sink holes into your ridiculous proposal... there just would be no way to specifically target bicyclists with a tax, unless you created a state (or nation)-wide requirement for bicycle testing and licensing. And... I have yet to see any state-issued bicycle riding manual. That alone should set you back a few hundred million, for the creation of a new Department of Cycling, replete with a few hundred administrators, a new licensing system, and offices in every community in Oregon to handle testing and licensing of bikes.

This could be the new Homeland Security Department! Just imagine the possibilities... we could ban all cyclists under the age of 16 in the state of Oregon, unless they have comprehensive and liability insurance! Good luck trying to get it all to pay for itself, though.

Here's a related idea: we could tax poor people to make them stop being poor! Say... $100 a day for public use of sidewalks for panhandling and sleeping.