First take the balloon and make sure the balloon is really big, or really stretched out.
Cut the neck of the balloon with scissors and throw it away, you won't need the neck.
Stretch the balloon's body on the roll of tape. You might fail the few first times, so don't worry. Though if it doesn't fit, get a bigger balloon.
If you want a high pitch, make the balloon stretched really tight. If you want a lower one, make it looser.
For safety, stretch a rubber band on the tape too to keep the balloon safely on the roll. Use whatever you have for the drumsticks and have fun.