What is meant by poll tax on wheels?

A "poll tax on wheels" typically refers to a fee or tax imposed on vehicle ownership or usage, often seen as a form of taxation that targets individual vehicle owners. This term can be used to criticize such taxes as regressive, disproportionately affecting lower-income individuals who may own vehicles but have limited financial resources. It highlights the idea that the tax functions like a poll tax, which is a fixed fee levied per person regardless of income, thereby raising concerns about fairness and equity in taxation.