Time to tell my girlfriend and her mother why they are both wrong. Real smart move on my part...
This isn't a tax at all. In order for it to be a tax, the revenue would have to go to the government. These are royalty payments.
The music industry is comprised of a large number of companies. This industry somehow got the idea that they need to restrict live streaming of their music over the internet. To most people, this seems like a bad idea. After all, they allow radio stations to do the exact thing that is prohibited for web broadcasters. But this is their decision. It is, after all, their property.
So the music industry decided to lobby Congress for a law as opposed to the much costlier option of suing every single webcaster on the internet. It seems as though they have been fairly convincing to those in Washington that the solution to their problem is legislation and not litigation.
I see this as part of government's role. They are protecting and reinforcing the rights of the owners of intellectual property.
Mike