Hi,
The tax is not that hard.
How about this for a mix?
ICE : pollution / health levy plus weight/distance levy ( by the way, the Canadian study on health costs that is regularly trotted out is a crock, it supports an inner city pollution levy, not much else).
EV : weight and distance levy
Obviously, no fuel tax.
Now, how to collect?
At present we have a car registration system that has pretty good compliance.
So , you buy your right to drive , say 2000km at a time, based on your odometer.
Essentially, all roads become toll roads.
Penalty for driving without it?
The same as driving an unlicensed vehicle?
Now , in the end technology can make enforcement easier, but not vital for the system to work.
Now, I take issue with one thing in your post , the phrase '' how we electrify our fleet'' , in my view the fleet will electrify , so our resources should be going towards making that change as efficient as possible, not making it electrify as fast as possible.
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