There's an Aruba Tourism Tax of 9.5%, which replaced both the old 1.5% Sales Tax on rooms plus the old 6% Room Tax. There is also a flat-rate Environmental fee of a few dollars per night, based on room type. The difference between 9.5% and the minister's quoted 23.5% (or more!) is the hotel's Service Charge/Resort Fee. Hilton currently charges an additional 15% Service Charge. The Aruban government gets the 9.5% plus the few dollars of the Environmental fee, but nowhere near 23.5%. The hotel keeps the rest.