Earlier quoted context omitted.
It would be better to set a price per minute, depending on decibels and population density of the area.
Why would that be better?
Obviously, it's impossible to give that money to the people who heard the helicopter, but if you amortize all the flights in the area (say, all of LA) over all the people who live there, and reduce their taxes by that amount, then financially it works out the same. That still leaves some problems (complexity in setting a new tax on helicopter flights, differing value on not-having-helicopter-flights, difficulty of estimation, and so on), and many people want to discourage the mentality of "you can throw money at a problem to get rid of it", but conceptually it seems plausible for taxing the flight to be better than banning it entirely.