In the US, nearly any given city, un-incorporated area, county, region, state, can assess a tax for services. These things are like fleas. They're hard to track down and full compliance is nearly impossible, and the if-ands-butts when they apply and when they come-go is an added challenge, especially if they apply like to persons visiting the area.
I'm guessing whats happening is most counties are like "our population is X" and you can estimate the tax billed owed on that, and that's good enough for government work. Customizing a billing system to individualize and print the $0.04 is an enormous expense for literally no benefit to the consumer.
Again, just a guess.
Now ISPs, many of them being entrenched monopolies, obviously hide behind their finances to rip consumers off. I'm not advocating for that. The real problem is a lot of these municipalities _invited_ the Comcasts of the world in at steep discounts, and now are crying that there is no competition (Because nobody else can compete profitably). That is another issue, but I don't think printing an extra $0.04 on your bill is going to make a lick of difference.