I would tax buildings-activities for congestion. If you rent a building for residential use: no tax. If you rent it to be used as a Shopping Center: big tax. If on top of that, they don't have a big parking space: huge tax.
Big parking spaces just subsidies and encourage car use. (At least that's the line of the UK government, and the reason why they basically require you to have less parking spaces than household units in new residential developments.)