If you have a factory, yep. I must admit, while I like the idea of access to a resource causing unhealthiness, I'm uneasy that you don't get any benefit in return. Sure, it does cause unhealthiness in real life, but there's a reason we keep burning it regardless.
Same goes for oil. Okay, if your citizens have access to it, they're going to drive cars and create smog, but it's not like they only do it to generate the unhealthiness. The availability of personal transport makes people happier and wealthier. If anything ought to give you a commerce bonus, it's oil.