I fully agree with you Jason; our car only does a couple thousand miles a year, and it's a pain that we have to pay just the same amount of tax as if it did ten times that.
Having said that, if I had a job that involved tens of thousands of miles of driving every year, I'd be complaining about my right to drive freely without being charged per mile/gallon.
Taxing per mile is obviously the fairest way of charging based on road usage, but I'm fully against that due to the cost, complexity and erosion of privacy issues. I'm in the mood for quotes, and just discovered this gem related to loss of privacy and freedoms. It applies just as much to the UK "America will never be destroyed from the outside. If we falter and lose our freedoms, it will be because we destroyed ourselves."
Abraham Lincoln
Taxing per litre of fuel would be a far simpler way of achieving a similar result, and is better related to environmental harm. A pain if you drive a V8 monster though


Basicly, I dunno, but a mix of a fixed yearly tax and a fuel based tax seemes the best balance.