This only works if the file is for the old-style BIOM 1 format, which has been replaced with the 2.1.0 format in recent years.
You can import a taxonomy-annotated biom file as both FeatureTable[Frequency]
& FeatureData[Taxonomy]
:
qiime tools import \
--input-path my-file.biom \
--output-path my-taxonomy.qza \
--source-format BIOMV210Format \
--type "FeatureData[Taxonomy]"