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In the past when there were similar issues, the resolution was that customers didn't pay any taxes (or hotel service charges) based on a percentage of the room rate paid as whatever percent of zero is zero, but there are a few jurisdictions in which there is something like a per person (or per room) per night flat fee, and in such cases, the guest usually does pay these minimal government imposed charges. However, IIRC there were instances of hotels charging all guests tourism development fees (or similar names) which were, in fact, voluntary contributions to local governments.