NO. A tax is a bad way to regulate any system in the long run. Ideally i would like all telescopes be shifted to outer space. if spacex or its competitor created a orbital satellite network and charged a monthly / yearly fee to get a feed of data from the cost / dollar would far exceed anything available today. tax going to govt is a place for inovation to die.
Who will get the tax money?
The US, obviously.
I think you will find satellites don't just fly over the USA.
I imagine it depends more on how far their space guns can reach.
Split across all countries the satellite flies over, proportional to the amount of time spent over each country