How do you deal with a $15.4 billion budget gap for 2009/2010? By taxing everything that has ever made us smile, if you’re New York Governor David Paterson, who’s obviously still really pissed at the entertainment industry after last week’s Saturday Night Live spoof. According to the Daily News included on his hit list of 88 new taxable targets: downloaded music and other digitally delivered entertainment services, movie tickets, taxi rides, soda, beer, wine, cigars and massages.

What else is there?