Just make sure you have a dividend that goes back to the poor to make up for the regressiveness of such taxes.
I think that in situations like that, you ought to cover the cost of a potential rescue up front, either by paying for an insurance policy or putting down a deposit. People search until your deposit/insurance runs out, then they stop. If you don't survive, that's on you. There's just absolutely no reason that anyone's tax dollars should be spent to help someone who performs a totally needless and incredibly dangerous activity of their own volition.
Same goes for surfing, or having consensual, unprotected sex. Both dangerous, or at least much more dangerous than the average human activity, but both too basic and natural to consider regulating. In my opinion.
Now what? Your healthcare costs should go up because you like your eggs fried and with salt instead of hard boiled?