Spain has already a music tax. They just assume that every DVD-R, CD-R, Hard Drive, iPod, etc. will be used to store "pirated" music so they charged them accordingly.
In practice, however, restaurants, salons for private weedings and even individuals who throw parties in their houses are being sued (or charged with a fee) for using copyrighted music in a non-personal or profit-making way. It's totally insane.
The tax is collected not by the goverment but instead by an increasingly-powerful-lobby who "represent the artists" (called SGAE) so the situation it's only getting worse.