You seem to disregard that everyone pays a sales tax, and revenue increases and decreases seasonally. Everyone that sells pays a sales tax to the state and passes that on to the consumer. The tax would be on transactions , and not on hard earned , declining, incomes. The burden would be shouldered equally by all instead of directly out of the pocket of the wage earner. Investors also would be required to pay the sales tax, even though taxes are not deducted directly from their income. The source of the tax would NOT be subject to the loss of jobs in a single sector of the economy, whereas an income tax is directly affected. either way more tax will be paid. The question id do we take only from the Residents, or add the tourist to the tax base and enact a sales tax that does not unduly burden the wage earner , while allowing businesses write offs, but giving them an unfair advantage because they do not pay " income taxes ".