Well we already tax things that localities can opt-out of, the most obvious is alcohol. A town in the state or a precinct in the city of Chicago can vote themselves dry. Do we then tell those folks they can't see money generated from alcohol taxes? What if they just significantly restrict sales, is that ok then Mayor Daley?
How about those cities that zone or take other measures to keep some businesses out of their towns, do we keep them from getting part of the state tax revenues that are generated by the type of facility they do not allow in town?