Back in the 1960s and 70s The tax fight was between farmers and lake front cottage owners. Local town boards would hold a meeting in the morning making it difficult for cottage owners to attend. Lake front property was taxes at a much higher rate than farms land. This was followed several years later by the room tax on motels. A few years ago the bed tax was introduced based on the number of beds. Some counties also applied the local sales tax plus the room tax, which increased the cost of a nightly stay. The politicians also tried to apply this to timeshares but ended up applying it to Nursing Homes and Assisted living increasing the cost between $300 to $700 per month. Politicians never found a tax they didn't like especially when they could apply it to people who can't vote against them.