Modern Georgists extend 'land' to all natural resources. So minerals, water, radio spectrum, and importantly, 'right to pollute' (e.g. CO₂ emissions) would all be included and taxed.
If you create something without using any natural resources, then you shouldn't have to pay any taxes on it — it all belongs to you. Well done! If a large company does it then same — it's good to use less resources, and taxing their use encourages people to use less. But you will still probably want to live somewhere (and eat food grown somewhere, and drink water that fell somewhere), and you pay tax on what you use, instead of the income you generate.
Georgism is about taxing resource consumption, not income.
