The Kenai Peninsula Borough and the cities within the Borough have discovered this truth for years.  The let the visitors who use the benefits of the Borough, help to offset the costs to the local taxpayers.  Currently, the tax rate is on a maximum of $500, which means that if you buy a major item like a car on the Peninsula, the maximum that you pay is $25.  Also, the cities have the ability, to waive taxes on food during the winter months for the residents.  A good deal, keeps the services up in Borough, but the taxes lower for the property tax payers.  Think about it Anchorage.