When it has reached the cost of renewing the resource.
Taxing externalities isn't about "guaranteeing everyone can have access to the resource": that's circular. Taxing externalities is about ensuring that those who profit from a public good, also pay the public for the value of that good.
Hypothetical: If tomorrow it turns out that eating beef is somehow the ultimate cause of environmental destruction, and every cow fart requires $1MM in cleanup fees or humanity goes extinct, then we should tax cows at $1MM per fart, full stop. "But not everyone will be able to eat beef!" is not an argument, unless you want to say "We would rather all eat beef than survive as a species."
Of course: in reality it's not so clear cut. But the principle remains.
Of course: once you've determined a price for the good and levied taxes, you can then either use that price to clean up / renew the resource, or just distribute the money directly to citizens (see canada's "carbon price") to effectively pay people not to consume the resource. Same difference.