I just installed a replacement rear bumper cover on my 2001 S. The underside on the right and left corners on the replacement were covered by tar spots. I used McGuires Paint cleaner. Took it all off and it looks great.
But it sounds like your tar is really baked on if all the things that others have mentioned won't work.
If it were me, I'd use Ronsonol lighter fluid on a soft cloth. I keep a small bottle under my kitchen sink and another small bottle in the top drawer of my toolbox. It's great for removing adhesive residue, wax pen markings on thrift store items, etc. Kinda like Goo-Gone on steriods. I just ran out yesterday and bought a large bottle at Walgreens (I refill the smaller bottles from the larger one). Lighter fluid won't hurt your paint, but it will definitely strip off any wax, so be sure to wax after you're done.
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2001 Boxster S - Speed Yellow, Black Leather, Tiptronic, Jake Raby rebuilt 3.2 with IMS Solution
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