Currently the laws around taxing churches are outdated and irrelevant.  Mega church leaders are taking a huge amount from their communities and giving nothing back.  
Originally churches paid no tax because they are seen as charities.   However churches like Destiny and City Impact are making people very rich, which is the antithesis of what Jesus stood for.   
The leaders of these churches are exceedingly wealthy, and pay nothing into the community, yet take handouts (covid relief) when ever they can. 
Whether you are religious or not, these (so called) churches are making individuals very wealthy, at the expense of their congregation.  It is time to tax them.