Singing, or playing a musical instrument, requires fine muscular control.

ECONOMIST: The biology of music | The

Miami-Dade Transit has said it does not allow singing, dancing or playing a musical instrument without a permit.

BBC: US mayor 'sorry' elderly woman removed from train

Davidson suggests some silly examples like taxes on keeping a pet, neglecting your yard, playing a musical instrument, and singing in the shower.

FORBES: Sin Taxes Just Need Another Name