As to bicycles, I believe they should be licensed, not taxed for road usage. I’m from the Midwest originally and in my small hometown, you needed to license your bicycle after age 10. It was $5/yr. It kept your bicycle description & serial number on file with the police. If your bicycle was not licensed, you couldn’t file a police report if it was stolen. I saved my allowance and paid the licensing fee myself. It was a good way to teach kids about insurance claims, licensing, budgeting, & responsibility.