COEUR d'ALENE - It will take a little more green to keep that golden tan beginning today.

A 10 percent tax on tanning, the first to take effect under the new health care law, has owners of salons upset and confused.

"The customers are not so much concerned about paying the tan tax," said Joni Clevenger, owner of Caribbean Tan in Dalton Gardens. "It has created a massive mistrust of government."

The tax is predicted to raise $2.7 billion over 10 years. The revenue raiser will fall disproportionately on small businesses, typically owned and operated by women, says the National Federation of Independent Business.

"There is mostly confusion, Clevenger said. "We were never notified how to collect it. I heard about it through the Indoor Tanning Association."

The tax is designed to help pay for the nearly $1 trillion health care law.

Clevenger agrees it is unfair, falling on the backs of the minority of business owners who are women, who operate 67 percent of tanning salons.

A bulletin from the Internal Revenue Service says businesses providing ultraviolet tanning services must collect the 10 percent excise tax at the time the customer pays for the tanning services. If the customer fails to pay the excise tax, the tanning service provider is liable for the tax.

It does not apply to spray tans or phototherapy services performed by a licensed medical professional on his or her premises.

"I hardly think this is the appropriate time to raise taxes on our nation's smallest businesses, the very people who can least afford new and complicated taxes," said Dan Humiston, president of the Indoor Tanning Association. "This directly violates the promise President Obama made not to raise taxes on the middle class. A tax like this could be devastating to thousands of 'mom and pop' tanning businesses across the country."

The tax could hit an estimated 18,000 small businesses nationwide, jeopardizing thousands of jobs and unfairly hitting working women and college students, who comprise the majority of indoor tanning customers.

To pay the tax, businesses must file IRS Form 720, Quarterly Federal Excise Tax Return using an Employer Identification Number assigned by the IRS.

Clevenger blames lobbyists for dermatologists who were concerned Botox and other treatments would be taxed.

"It didn't come out of the blue," she said. "We struggle in this economy as it is."