Fat content has virtually nothing to do with obesity. I get 20-30% of my calories from fat (mainly butter and cheese), weigh about 155 lb., 6-1, lipid levels good.
You could tax calories instead. Calories in - calories out seems to be a pretty good proxy for weight gain. And I bet I wouldn't drink quite so much soda if it couldn't be had for 75c per 2-liter bottle.
Calories in-calories out is a pretty bad proxy for weight gain and health in general. Google Gary Taubes; he's done a great job of digging up and deconstructing a century's worth of research on the matter.
There is massive debate still going about the Taubes' arguments against 'calories in - calories out'. There is a lot of evidence in support of 'calories in - calories out' and it is way too early to conclude that if Taubes said so, it must be right.
Kudos to you. So many people equate fat to increasing your fat. Granted, drinking a glass of bacon grease is no good for you, but replacing it with chemically altered low-fat everything is not a viable replacement.