I think use tax on infrastructure is a bad idea full stop. If you want to encourage more efficient cars or less driving do it with car tabs.

I don't need to drive my car on a road to derive value form it. In the same way that I don't have children but still benefit from schools.

Property taxes should be the source of funding for infrastructure projects.

Use taxes are regressive and result in underfunded infrastructure with the wealthy paying less and adding another barrier to the poor making ends meet.