I'm not sure if revenue taxes are the better idea: they will impact low-margin businesses (e.g. restaurants) hard.
You can set a fee of 3% for restaurants let's say, and 10% for some other business (example)
This makes sense for small business
Even if it does mean less restaurants and less eating out, there is nothing inherently more unfair about it.
You can also see for example the digital services tax introduced by France because VAT was not proving effective.