User fees are more fair to everyone rather than having all pay for the conveniences of a few. The whole idea of taxing is to fund what benefits all. I have no problem paying for the luxury in which I indulge. I'm rather apprehensive, however, about paying for yours. There is a lack of equity in the idea of having government programs subsidize the choices of a few. Yes, choices. It's not like anyone is trying to exclude persons due to handicaps or other circumstances beyond an individual's control. Thus, responsible taxes. But, if you don't need it and you want it then you pay for it.
How simple is that?