First, in most cities people don't pay income taxes to the cities they work in but do not reside in. At least in the US this is not typical.
Second, the position that people should pay to reduce their negative externalities does not necessarily imply the view that they pay nothing today. It implies they ought to pay more.
If someone pays for entry to Disneyland, steals a t-shirt, is a valid defense that "they paid" when they bought the ticket? No, obviously not. Does demanding that they pay for the t-shirt imply that they did not pay for a ticket? No, obviously not.