The business owner is being threatened with imprisonment if he does not collect and pay the tax.
The business owner does not have a choice.
In your AnCap society example, the road owner has the right to charge a fee because it is his property, and he has the right to deny you access to his property, just as you have the right to deny access to your home.
The State does not own the business nor it's products, and it has no right to demand property which does not belong to it.
It doesn't matter whether you presuppose there is a state or not, taking someone's property through force is still theft.
Check out the Laissez-Faire Journal at LFJournal.com
"The State is a gang of thieves writ large." - Murray Rothbard
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