You can't declare Independence until Sons of Liberty Memberships in your Colonies is greater than 50%. But it is best to wait until it reaches 100%. Try and always have 3 Statesmen, preferably experts, in each of your Colonies all the time. This will increase efficiency, get you more Members of Congress faster, and during the War mean a Foreign Power will send you troops quicker. There is no point Declaring Independence before the Tax Rate exceeds 50%, as Custom houses charge a 50% Tariff during the War anyway. Before declaring Independence make sure:
All your Colonies have Fortresses
You have all the best Members of Congress, their qualities will aid the War
You have Custom Houses, essential for continued Trade
You have stockpiled A LOT of Artillery, Muskets and Horses, have a Galleon of Horses in each Port, buy them if necessary
You have a lot of Veteran Soldiers, IN Rebel Colonies, otherwise they won't be promoted to Continental Army Level
You have Captured all Colonies on your Continent
You have a few Frigates
You have Skilled Workers, Lumber Mills, Stables, Iron Works, and Arsenals for production of more Weapons
Do all this and you have a very good chance of winning. Be Prepared! Your Colonies will be blockaded most of the time, so
suspend trade routes, and monitor Colonists working outdoor squares. You will receive a Colonial Ambush Bonus, and Naval
Bombardment Bonus (when your Allies join you). The Kings Forces also get a Naval Bombardment Bonus. Your Allies will also
give you Soldiers, Dragoons, Artillery, and the All Powerful Men-O-War Warships (which you can't get any other way).
Mercenary Forces may also be offered if you have a fat enough treasury. If you lose all your Ports, or the Crown controls
90% of your population, you've lost.