Does ObamaCare have a captitation tax?

This question was addressed by a RedState post in 2010.

quote:

The Patient Protection and Affordable Care ACT of 2010 requires all individuals – whom it inconveniently refers to as “taxpayers” – to pay a “penalty” on their failure to act, i.e., on their failure to purchase proper health insurance or to enroll in a proper plan. I know of no case describing inactivity as the type of transaction or action which can be the subject of an excise tax; indeed, I doubt such a case exists.

also:

I agree with the state sovereignty and commerce clause attacks; however, I have concerns about them being winnable. In contrast, I’ve not yet see a colorable flaw in the capitation attack. It should succeed.  [emphasis added]

Comment:

 It seems like a capitation tax to me.  Will this be one of the arguments against it in the pending Supreme Court case?

Update:

More here.