It's always odd with lodgers taxes (aka, bed tax). They're typically higher than a kite, and we'd obviously prefer not to have to pay them.
-The tax basis for most of those is some wording about getting tourists to pay for local amenities that would serve the tourists. But if you look carefully at it, a good number of the projects funded by these taxes are pretty questionable as enhancements for tourists.
-Our town sought state approval for a special add-on to the local lodgers tax to pay for a soccer field. (Yeah, right. Sooo many of our RVing guests head to dizzying elevation in order to play soccer.) The state approved, but the local voters were required to vote on it, which they did. However, unlike the regular lodgers tax, the exact wording of the approval ballot specifically referred to "rooms" and specified that it had to be at least three of these. We took this to mean that RV sites are excluded and have not collected the tax.