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Ah, is that how it works? I assumed it was they pay taxes when they pass the building so it's placement in high traffic areas makes a difference.
Rats don't automatically pay taxes. You need to collect them from the rats that owe tax, in order of research / progress:
Collect manually from rats by clicking on them - no research required (apart from Codestone and setting up the tax law)
Collect by moving past a rat - need to build and activate Shrine of Rat
Collected by tax office - build tax office and assign the job, each time the job is completed the tax is collected from the rat with most tax owed. How many offices are needed depend on your population and whether you collect taxes using above methods.
Advance electric tax building, which I didn't get yet so no idea how it work.