It simply depends if taxes are based on the price (percentage, like added value taxes) or fixed taxes.

In France (the same in Geneva) "taxe de séjour" is a municipal tax for the financial support of :
- Tourism associations;
- Editing of tourism documents, brochures and advertising campaigns;
- Touristic festivals and events.

The rate is generally very low (no more than 4 Euros a day by person).