Everybody's already paying the congestion tax. They just pay in time, health, and lost productivity. But since it's a negative externality, the incentive to fix it is blunted.

If a congestion tax worked, the overall burden would go down, because businesses would work harder to locate offices near where employees are (or want to be). And they'd also likely get more active in things like housing and transit policy, because it would be to their direct financial benefit to make sure that development was more balanced.