Cloud Computing Tax Threatens Chicago's Silicon Valley Ambitions

Can anyone explain why this could be a good tax because I'm not seeing it? On the surface this seems incredibly stupid.

* Not taxing money directly but instead "usage."

* Taxing behavior you're trying to encourage.

* Pushing businesses away from software that allows for environmentally sound practices like paperless operations and remote work.

* "Cloud computing" is effectively a proxy for business activity and it's a really bad one.