I assume the intellectual basis for this is the "you didn't build that" philosophy. It's a garbage philosophy. Would that I should find paying my taxes was such a voluntary transaction as eating a burger!
It does not justify charging businesses a blanket amount regardless of whether they use those services, and bundle in a bunch of unrelated spending and priorities, and calling that their "fair share." If the problem was really that people who build businesses were taking advantage of public services, the answer would be to charge them for the services rendered (and when possible, give them the opportunity to obtain them elsewhere). Yeah, there's a few public goods (in the strict economic sense) that this doesn't work for, like national security the like, but if you're just talking fire protection and tractor-trailer access to roads and the like, assessments for these are eminently straightforward.
There are much better ways to justify the existence of taxes on businesses.
