If you must 'up' the taxes,(how else,right?) Then I propose that you raise the SALES tax for everything other than grocery bought food items ...say  1/2 of 1%,,and  that would be set aside solely used for the debt of the rail...that way, everyone tourist included help to pay for this,and not just the local residents. I reiterate, Only tax Non food grocery items. Not food. In regards to restaurants that would still be taxed,as entertainment. Leave some tax relief for locals,and spread the tax over all that might use it.