You make the assumption that people arriving on convention business are paying for their accommodations out of their own pockets. A majority of this is business related, which is covered by the companies that sent these people.
Secondly, staying in any large city in the US (NYC, SFO, etc) I can assure you that there will be a number of taxes/fees on the hotel bill that travelers have to pay. That does not deter anyone from spending this dollar at a local venue if they have a desire to go to it.
A majority of this is business related, which is covered by the companies that sent these people.
SO WHAT? You think companies have unlimited cash to spend? I work for a major corporation, and conference attendence is determined by relevance, how much it will cost and the available budget. number of taxes/fees on the hotel bill that travelers have to pay.
WHile this is true, the number of conference attendees at our company has dropped with people being forced to go on teleconference workshops etc.
Overall my statement stands there are no good taxes. All taxes take money from the voluntary economy and forcibly transfer wealth to those who havent earned it. Try reading bastiat's that which is seen and that which is not seen.