Hotel taxes are a puzzlement to me.  They require people who spend little time in a place to finance the infrastructure and services which make land in that place valuable so that next year the hotel can charge them more without providing any more amenities!  Tourists and business travelers, of course, don't get to vote on these taxes.  They only get to vote with their choice of where they will travel.

Land value taxation would be a far better choice for financing local services.

Hotels, as every person who has ever won a game of Monopoly knows, only work when they are sited in dense neighborhoods, where there is plenty of traffic and economic activity.  Those neighborhoods are served by public transportation, sewers, city water, and other infrastructure (how many hotels have their own septic systems?).  Why ask the hotel guest to pay twice, first to the hotel and then to the locality?

California's Proposition 13, which placed a 2% cap on the annual increase in property assessments and a 1% cap on the property tax, without reducing at all the public demand for the services government provides or the costs of providing those services, has led to an incredible range of undesirable outcomes. Hotel taxes are just a small part of it.

Jeff Smith and Kris Nelson: Giving Life to the Property Tax Shift (PTS)