I'd rather decentralize this whole debate, by kicking it down to the states. Why not levy a head tax on the states and let them figure the best way to collect it?

Some states have low populations and huge extractive industries, like AK and ND. For them, taxing those industries a share of their profits would negate any need to tax normal people's stuff.

Other states have enormous tourism sectors, so they could collect taxes on hotels and cruise ships or whatever.

Anyway, the point is there's a ton of heterogeneity and it's best to avoid one-size-fits-all solutions.