“Banks” are legal fictions, abstraction that serve as tools for shareholders, “Banks won’t pay, but…shareholders…will” is a fundamental misunderstanding of what banks are.

Thanks for letting me know my shares of JPM aren't really paying me a quarterly dividend. Should I just send these fictions back to 270 Park Ave?

No, I’m telling you “JPM” is just an abstraction for you (the shareholders collectively, not just you personally).

That periodically the profits associated with that abstraction are distributed to you is a function of that, not a disproof of it.

the economics of the market still prevail. if they lower salaries, people will find jobs elsewhere. if they overcharge for their services, customers will go elsewhere (and there are alternatives--credit unions)

yes, consumers pay all of the taxes and fees that are charged to companies but it does not change the supply/demand equation in the open market for the services the banks offer. the price elasticity of the things you mention is not affected by a new tax on banks