No, because you ask a ridiculous rhetorical question involving beaches that has nothing to do with the logical reasons why legislators might decide to enact a tax on tanning bed usage.<quoted text>
Why? Do you see me making ridiculous excuses for every single thing my politicians do in the federal government?
Assuming that you really are that dense, I will further explain:
The sun comes up every single day, and shines upon nearly all portions of the Nation for nearly 1/2 of each day. Nobody can control that.
Research has shown that exposure to sunshine is well known and documented to have both beneficial and detrimental effects upon human health.
People living within the borders of the Nation are either within the physical confines of structures, or are not, each day. Structures offer protection from the sun's harmful effects, one of which is known to be skin cancer from overexposure to the sun's rays. People in this nation have a fundamental right to travel which offers them the ability to either be outside, or inside a structure, generally.
Some people enjoy going to the beach as a recreational activity. Some people who engage in this activity also go there for the purpose of "tanning" "naturally", in the sun. The exact same tanning effects could also be obtained anywhere outdoors, and tanning naturally need not be done at a beach to achieve those effects. Some beaches charge a fee for use, but those beaches represent a miniscule portion of beaches available to the public, and the fees charged are not used to fund any governmental interest in reducing or addressing the health risks or costs of tanning.
Some people instead choose to use modern technology to tan, paying a fee for the use of that technology to private owners. Tanning in this manner is quicker than tanning naturally, but it also imposes the same sort of risks to individual health as naturally tanning does. Typically, the people who use these services are those with expendable income who feel that they look better with a tan, and don't have time to do it naturally.
Recognizing that there are public health costs associated with the risks involved in tanning, and looking for revenue streams to address those risks, legislators look at the practicalities involved in taxing those who tan, either naturally, or using tanning beds.
Recognizing that recreational use of beaches or other places outdoors involves a multitude of other beneficial activities beyond the purposeful exposure to harmful rays to bronze one's skin, the legislators decline to tax the use of beaches as a means of addressing the public health risks of tanning.
Instead, recognizing that the use of tanning beds is a vanity driven activity that is performed solely for the purpose of tanning, and has no other beneficial purpose, legislators decide to tax it as a means of addressing the increased health risks related to tanning.
There. All of that, simply because you pretend to be dense.