New Borrowing + New Taxes = "Avoidance of Debt"

In the Post-Gazette, Governor Rendell continues to argue that his insurance tax is a tax:

Mr. Rendell strongly denies that the surcharge is a new tax. Instead, he calls it an 'avoidance of debt,' enabling the state to pay the debt service on the bond that will be issued to raise the bulk of the money.

So we are 'avoiding debt' first by borrowing more money, then implementing "surchages" on taxpayer to pay it off?

I have nothing to add, but "Are you nuts?"