Rural communities spend more carbon than city communities. Basically they drive farther. Also less people live in apartment buildings which are more efficient to cool/heat because of shared walls.

Exactly James. I don't live in a rural area, but I did grow up in a small town. You have to drive everywhere. Most people live in houses. I have a problem in general with taxing for change. It always benefits the large corporations and crushes the small businesses. Besides that, the three letter agencies have a horrible track record of catering to corrupt companies.