[mjevans]

Businesses are already supposed to report worker salary as part of taxes and other regulations, they might even already have to report hours to labor boards.

The change here is also reporting when those hours are worked, possibly to local govs instead of just state/national, and then a zoned tax based on the start and stop times relative to 'congestion windows'. Similarly with 'open hours' for businesses.

That seems more simple and more direct than taxing individual people, taxing the drive of the demand instead.