In a perfect world I could support a tax, however in the real world tax revenues first go through the fingers of politicians and they often are diverted to pork. Just a couple of local examples, the "road tax" on gasoline is supposed to fund road maintenace and construction, but it doesn't. It goes into the general revenue fund and is spent on anything and everything. Meanwhile the roads crumble. My state allows casino gambling with the tax revenues going to "education" but again they go into the general fund and the schools still beg for money every chance they get.
Government simply cannot be trusted with tax dollars so they should get the absolute minimum needed to do their lawful duties.
So let the private sector figure out what technology can replace oil, prove it in the market, and then you won't even need a tax.