1)An indirect Artillery attack at a POI is at a -1 if the spotter has tag?
Yes, but the same is true against a unit, not just a POI.
2)and the spotter does not have to to roll an attack to paint/designate the POI (it is automatic as long as it is within range)?
The spotter does not need to paint/designate the POI to get the -1 for spotter has TAG. As it says "spotter has TAG". It doesn't say successfully designating with TAG. Painting/designating a target with TAG requires an attack roll. The -1 for spotter has TAG does not require painting/designating. And this is true against units as well as a POI.
3) but would have to roll a separate attack to "paint" an actual target (enemy unit) with a TAG?
The distinction is not unit or POI. The distinction is whether the effect is "spotter has TAG" or "successfully designated with TAG". Successfully anything requires an attack roll to determine success.
a. -1 for "spotter has TAG" doesn't require success, and therefore doesn't require an attack roll for the TAG.
b. semi-guided LRMs require successfully designating with TAG, it therefore requires the TAG to make an attack roll.
c. homing artillery (alternate munition) requires successfully designating with TAG, it therefore requires the TAG to make an attack roll.
d. a spotter with TAG _may choose_ to successfully designate with TAG and target for indirect fire. this choice, if succcessful, allows the spotter to spot without giving the spotter attacked modifier or the spotter attacker movement modifier.
None of these change if the target is a POI or if the target is a unit.