He has lowered taxes (actually, just the hotel occupancy tax).

The combined sales and occupancy tax on a $100-a-night hotel room fell by more than a fourth in a few quick chops.

The now-defunct 5 percent state occupancy tax, for example, acted like a cap on hotel rates.

The 11 percent hotel tax and the occupancy tax ($1 to $3 a night) are extra.

Elimination of the occupancy tax would cut costs $1.50 a square foot, he said.

They do not include the 11 percent sales tax and an occupancy tax of $1 to $2 a night.

Because Penney owns the building, it pays no occupancy tax.

In parts of the state without local occupancy taxes, the total for sales tax and new hotel tax is 12 percent.

They also save on occupancy taxes, which foreign governments, despite their non-profit status, do have to pay.

In general, he said, they have justification for collecting occupancy taxes from the travel sites.