Pedestrians already pay for the upkeep of pavements etc in the council tax and income tax.
Suppose you have somebody who refuses the pedestrian tax because they never walk on the pavement, they get in the car in their garage, drive to a car park and back again.
How could they prove it?
Or a housebound person refuses to pay because he never goes out, he simply can't. But when he is taken ill and crosses the pavement to get in to the ambulance, should he then pay the full amount?
Another housebound person has a front door that opens directly on to the footpath. Should he pay because his arms extend across the pavement when he takes his parcels in or puts his milk bottles out?
Should a baby pay even though they only go out in a sling attached to the parent?
A very large, strong man has a very dainty wife. To save paying the tax he piggy backs her every where. Fair or not that she refuses to pay?