Correction, the Supreme Court called it a tax. Regardless of the name (fee, fine, tuna fish), like it or not the taking of personal property in this fashion by the government is a tax.
Talking about jokes, supporters of ObamaCare can't even be honest debaters - you split hairs over the name of something, while failing to acknowledge that the federal government under this law is now authorized to collect more revenue from private citizens in more ways than before. Remember, you said it yourself, some will have to PAY a small amount to have the ability to go to the emergency room. How would you define this government mandated, government enforced payment?