Why not tax truck drivers delivering goods inside the city?
They probably copied this little trick from New York.
You might remember that they tried to tax Rush for years after he moved to Florida to escape NY’s taxes.
I believe that NY audited Rush every year until his death.
The "Jock Tax" was copied from California in relation to the 1991 NBA Playoffs (Bulls vs Lakers). See Post 7 by WhiteHatBobby0701