Check out this article from Tech Crunch writer Michael Arrington on the criticism of the idea of a "music tax".
While I don't agree with Arrington's belief that music should become entirely free and that artist's future income should depend on live performances (What if the artist doesn't want to tour? Who is going to pay to have these albums recorded and created?), I do agree that a ISP tax is not the answer.
Getting people to pay to have all of the music all of the time is the right philosophy. But their method of getting the music needs to be completely changed. If the music industry does this right, the concept of owning music will be dead. Forget a cd, no reason for a hard-drive full of music files, not even an mp3 player will be necessary. All of our industry's efforts should be placed on creating a service of convenience.
If everyone has the option to either spend their valuable time downloading, file sharing, organizing, burning, etc. to get music for free or to cut out all of that and hear whatever they want whenever they want on a new (read: not yet created) portable and multi-use device (goes in car, home, on-the-go) through a service, I believe that they will pay for that convenience. A global streaming jukebox, with an incredible interface, videos, suggestions, playlists, you name it.
Now, I understand that this isn't an easy overnight thing. The wireless networks (except actual Wi-Fi) are not advanced enough to carry this bandwidth yet. But the newer generations are faster and faster, and this capability will come. And I hope that this SERVICE (and whatever device that Apple or someone else creates to carry it) will come along with it, sooner than later.
Until then, this is certainly the winter of the music industry's discontent.