I suspect the difference (at least in the case of NY) is lack of regulation and kickbacks (sorry, taxes) for the local government.

If you want to visit my city and see its sights, you can "kick back" into the damn kitty that it takes to keep those sights maintained.

I'd prefer the opposite. I wish tourists didn't cover any costs of running my city. Then it would be optimized for those of us that actually live here.

If there's one thing I've learned in my old age, it's that I love buying things for people. Because then the power dynamic is in my favor: this is my city, enjoy your visit but leave no trace.

Many cities don't charge a hotel tax.

Some tourists would prefer to support the town they're visiting by directly paying shop owners, etc, instead of having "hotel taxes" of indeterminate destination tacked onto their expenses.

(But you're right, using "kickback" was needlessly offensive.)