I'm not a CPA or lawyer, but am almost absolutely positive that these taxes are applied based on your residential address. Attempting to cheat (get around, avoid, evade, what have you) taxes is almost universally a Bad Idea (speaking as someone who's been audited - though came out owing nothing).

Regardless of whether they seem onerously high, communities pass payroll taxes to generate essential revenue, and people vote on / for them. In that sense, these taxes can be understood as something a community has proposed and agreed to pay. Attempting to circumvent this agreement (the law) by setting up a sham address that's nothing more than a PO box isn't just shady - it's unethical and deprives the city of revenue its residents have agreed to pay and deemed essential for municipal operations.

If I'm mistaken, feel free to correct me, but legal or not, I would still not attempt this.