Two data points on two recent point stays:
At the Koloa Landing Resort in Poipu/Koloa in Kauai, we were charged a "GE Tax 4.166%" on the daily $32 "Resort Fee" = $1.33.
At the Kauai Marriott Marriott Vacation Club also in Kauai, we were charged $25 for "Self Parking" daily but no tax was applied.
For each of these stays, I have printed copies of the folios in my hand that both show that these were Marriott Reward Redemptions.
David