the whole point is to embed the tax in usage, so definitely no annual settlements.
i'm not a tech genius, so i don't know all the details, but from what i do know of what is possible (from roughest/least invasive to most precise and most invasive):
just tax generation, with a focus on generation from carbon-based fuels
electricity consumption tax that increases with increasing household energy use
parse use to tax 240v
parse use to try and precisely decipher automobile charging use
install meter on 240v outlets
build meter into auto charging units or the vehicle itself.
This is already "preinstalled" on every public charging station I know of, and realistically every car already has this preinstalled as a function since the car has to manage it, so IMO all you should have to do is find a way to report it, which, at least with a Tesla, is basically a given since the car is hooked to cell and wifi signals. You could also do it by having it connect to the meters in the house, since well, most are smart meters already, I think that is some sort of lower frequency zigbee-esque connection already.
What I am saying, most of this is way more built in that most already think. Also with smart metering you can already do the time of use extras, so it should be basically as simple as car starts to charge, car tells the meter to just hit it with an extra fee, report it through the meter.
That being said, the top (carbon tax) and generation is the most overall better way to do it IMO, even if those utilities hate it. They'll just then do the above steps at their public chargers and get it back that way.
Regardless, it's very lollers to tax a voltage or put meters on outlets, what a giant waste of money, here put a meter on your stove, your dryer, etc.
