This is sort of orthogonal, but certain types of businesses do get taxes on their net income in the form of sales tax. So Cupertino gets a cut of every sale tha

This is sort of orthogonal, but certain types of businesses do get taxes on their net income in the form of sales tax. So Cupertino gets a cut of every sale that happens at a McDonalds in tehir border, but not a cut of the sales made possible by the workers in corporate buildings. There isn't an easy solution (since Apple does get taxes in other jurisdictions based on sales). But a lot of cities are frustrated that a bank branch provides little taxes while a mcdonalds in teh same spot would bring in a ton of taxes.