No, I do not mean taxes on certain "recreational" activities.
What kinds of experiences have you had with municipalities enacting a "head tax," or tax on employees working for businesses in the city? The usual argument is that these people use city services, but do not live in the city and do not pay its taxes. Opponents counter this by saying that the tax encourages businesses to move out of the city, causing both economic problems and sprawl.
Has anyone here worked in a city with a head tax or followed the experiences of a city enacting one? What are the outcomes?