Today in the US the 3 music industry giants tax(via legally required license fees) the venues where musicians play instead of taxing the musicians for the exact

Today in the US the 3 music industry giants tax(via legally required license fees) the venues where musicians play instead of taxing the musicians for the exact same reason. The venue doesn't come and go as quickly and has a set location. Musicians change band names, people, etc often and are harder to track.