We have a strange situation here - we have the extra bed tax, but only my guests and 1/2 of the 72-room independent hotel pay theirs to the town, because we are the only ones with the town limits. But 1/2 of the bed tax goes to support our town CVB, and the council voted to give us additional monies this year (another 20% of the tax) to the SVC this year, in large part due to the town CVB lobbying for the additional funding to do more promotion of the town. With that, we maintain a website which is always in my top 5 referrers - and if that was all it did I'd be happy. But in addition, we partner with some of the events in town, and organize others, to create a stronger marketing presence. I am on the town CVB board - my biggest challenge has been moving them to do more online marketing, but we are making progress. So, for us, the bed tax works, and it hasn't put many people off, if any. It is 1% less here than across the river in our neighboring state..