Perhaps you could quote the specific T&Cs that you’re thinking of?

I frequent Hilton, Marriott and Hyatt who will all pay room taxes but not taxes on individuals levied by local governments. I know IHG is the same and I suspect that regulations mean in practice it’s the same for every programme which does this. But it would always be interesting for anyone to come up with a single counter-example if were to take this argument seriously.