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Looks bug reports have been placed here:
https://forum.paradoxplaza.com/forum/threads/industry-and-commercial-does-not-generate-tax.1603648/
https://forum.paradoxplaza.com/forum/threads/no-tax-revenue-for-industry-and-commercial.1603882/
After restoring my service fees to 100% and fast forwarding gameplay, my cities taxes started to flow in evenly.
Best of luck with your cities Mayors.
Turns out it is a resource problem. Factory don't have raw material to make things, so commercial also don't have goods to sales. No wonder i get zero tax despite growed ver large amount of them.
Go mine those minerals with those specialized industry buildings, timber, ore, etc. And setup cargo train or port to import things you cant make yourself faster. These are needed to get the industry start turning its gear and hire people to work - then finally able to send out finished products to the commercial.