Briefly explain commuter taxes and its benefits

What will be an ideal response?

An ideal response would be:
In an effort to recapture part of the tax base that escapes to the suburbs in the evenings, some cities have imposed local payroll or other types of commuter taxes to obtain revenue from people who work in the central cities and make frequent use of city facilities yet live outside the city. Proponents of the payroll or commuter tax see it as an effective way to shift some of the burden to those who benefit from the city but do not help fund the city.