Hotels: 15.25%, including 2% for the Nascar Hall of Fame.
Car Rentals: 16%, of which 5% goes to cultural facilities and tourism. There's also a $3.96 fee for the museum.
Restaurants: 8.25%, including a 1% restaurant meals tax.
Reference:
5 Least Tax-Friendly U.S. Cities for Travelers (Page 5 of 6) at SmartMoney.com - Dated Aug 2008, so fairly current...though I'd ignore the majority of the text in that article itself.
If ya like any help finding a specific hotel, provide some extra detail about what part of town your friend needs to be and what sort of budget they are working with. I spend about 200 nights a year in a hotels (in other cities) so searching around for one is more of a hobby for me now than anything.
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