I understand your point, but we should recognize that the TAT covers more than rentals for tourists.  While there are some exemptions, it's a tax on rentals less than 180 days.  This means that rentals for certain UH students are subject to the tax as well as rentals for H.S. exchange students and others who are not tourists.

In addition, the TAT just went from 7.25% in 2015 to 9.25% the beginning of this year.