I ran into this exact problem with my JavaScript. Since my JavaScript was also in a separate file which was included in my Master Page, I couldn't use ResolveUrl in my case.
Here's how I solved it in my case. I included the following JavaScript in my head tag in my Master Page at the top:
<script type="text/javascript">
var baseUrl = "<%= Request.Url.GetLeftPart(UriPartial.Authority) %>";
</script>
I'm setting a global variable that's accessible to all my JavaScript files called baseUrl.
Your code would then become:
jQuery.load(baseUrl + '/Business/Tags');
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