> Often they don't pay high taxes nor do they employ large numbers of people... They are building and selling a non tangible good i.e where do you tax it?

You could easily charge a property tax (could even have a higher rate for data centers, specifically), or an excise tax on number of servers, or a tax on excess energy/water consumption. There's lots of options here, if that's what you're worried about.

> Their is also noise pollution concerns which can destroy communities near by and water usage concerns. These plants drain aquaifers.

Factories also do both of these things. They're noisy, often have emissions much worse than anything coming from a datacenter, and most factories use large quantities of water as well.