There are legitimate reasons for having certain infrastructure priced differently to corporations and private citizens, most especially in situations where cost

There are legitimate reasons for having certain infrastructure priced differently to corporations and private citizens, most especially in situations where costs scale super-linearly. Unfortunately, I'm going to have to make the argument from extremes here. For example, roads. Say there's only one road in and out of town. It can sustain V volume of traffic, where V was initially sized for its population of size P. Now, corporation sets up a factory in town, employing say 0.05P (does not change the overall population). Factory drives traffic volume to 2V. However, the corporation itself doesn't do so hot, so the increase in revenue from corporate taxes are not enough to pay for the infrastructure changes required. In this position, I think it would be fair and sensible to somehow directly levy a charge on the corporation - with all the possible negative side effects that that would entail.