Uum, no.
Dhimmi is a term for a second class citizens, which are subdued to the Muslims who are superiour, and ARE paying tax.
You can ONLY be a dhimmi, if you pay tax and feel yourself subdued.
Please read the Qur'an.
009.029
YUSUFALI: Fight those who believe not in Allah nor the Last Day, nor hold that forbidden which hath been forbidden by Allah and His Messenger, nor acknowledge the religion of Truth, (even if they are) of the People of the Book, until they pay the Jizya with willing submission, and feel themselves subdued.
PICKTHAL: Fight against such of those who have been given the Scripture as believe not in Allah nor the Last Day, and forbid not that which Allah hath forbidden by His messenger, and follow not the Religion of Truth, until they pay the tribute readily, being brought low.
SHAKIR: Fight those who do not believe in Allah, nor in the latter day, nor do they prohibit what Allah and His Messenger have prohibited, nor follow the religion of truth, out of those who have been given the Book, until they pay the tax in acknowledgment of superiority and they are in a state of subjection.
Furthermore, deffinition continues -
ahl-dhimmi is "the free non-Muslim subjects living in Muslim countries who, in return for paying the capital tax, enjoyed protection and safety'' - a deffinition from an Arabic english dictionary.