Would that mean those who have no kids, or those whose kids are no longer in school, could opt out of paying for basic education for the next generation?

If you don't use the highways, well I guess you wouldn't want to pay to build or maintain them? I suspect that alone would eliminate many highways.

Criminals and the mob wouldn't want to pay for the police?

Pacifists wouldn't want to pay for the military?

I suspect it would be very complex and would have far reaching impact beyond what we could imagine.

As an alternative, I favour a basic tax that all have to pay (that you can't use tax breaks to reduce), including the corporations, for the infrastructure we all benefit from in some way or another throughout our lives. The amount beyond the basic could be reduced by tax dodges.