How do you efficiently administer a road tax[1]? How do you measure a company's use of the military defense of a nation? The police protection that makes their locality safe for business in the first place? What about the nearby public park that attracts families who frequently go to a nearby ice cream shop? What about the fact that the local bar attracts people who get into fights on the sidewalk?

[1]Gas taxes are obviously not the answer.

How would this work? 20% every time you buy or something? Or targeted on things that are scarce or a limited (eg higher tax on oil than lettuce)? It seems to me that targeted taxes end up encouraging elaborate workarounds - this is a problem.

Yes, and the utility companies are extremely efficient collectors of that kind of tax.