A one time tax is awkward for a machine that pollutes continuously over its lifespan and is usually resold multiple times.
I don't know about you but my car gets taxed every year in the form of vehicle registration fees which in part depend on the weight and classification of the vehicle and that's before getting into gas taxes.
You’re not going to remove SUVs from the road but you can easily make them pay for the environment with some clever lobbying.