> Payroll taxes would not pay for things like mass transit

In Oregon, TriMet is funded by a payroll tax: https://www.oregon.gov/dor/programs/businesses/pages/trimet-...

> The Oregon Department of Revenue administers tax programs for the Tri-County Metropolitan Trans­portation District (TriMet). Nearly every employer who pays wages for services performed in this district must pay transit payroll tax.

> The transit tax is imposed directly on the employer. The tax is figured only on the amount of gross payroll for services performed within the TriMet Transit District. This includes traveling sales repre­sentatives and employees working from home.