Hi @srojasbg and welcome to the forum!
Implementing a token like that would require creating a custom token program. Unfortunately this has the side-effect of making it incompatible with existing Solana wallets. That means that users would have to use your own app or web-app in order to send, receive, and check the balance of their token.
For learning to develop on Solana in general, I suggest taking a look at Figment for some good beginner introduction to getting started with Solana:
Other than that, feel free to ask questions here on the forum!
When you’re ready to get started developing your token program, I’d say it’d be good to read through the docs here if you haven’t already, and then maybe start reading the docs and source for the SPL Token Program to understand how it works.
Then you could write your own token program similar in concept to the SPL Token program, but with your own modifications for handling the fees.
There’s also two options for how to write the program, you could use out-of-box Solana tools raw, like the SPL Token program does, or you could use the Anchor framework.
Anchor is coming out as a new but great way to write contracts with extra nice features such as reproducible builds and auto-generated clients, but it’s very new and isn’t super well documented yet.
I say that it’s good to know how to write Solana programs with Anchor, but Anchor is still a great option that might make your contract code simpler and more beginner friendly, assuming that you don’t run into issues with the lack of Anchor documentation.
And again, if you have any questions, just ask here on the forum, or maybe on Discord. A lot more devs hang out on Discord, and I’m the only here answering questions on the forum, so for questions I don’t know the answer to you might need to ask Discord.
Still, I like promoting the forum because I think it’s a nicer place for users to search and continue conversations.