The only hotel we stay at, and not often, is Maria's by the Sea, and we do have a meal or three at their restaurant. I forget what the tax rate is but it is less than the amount of a tip that a naïve newbie might be charged at some restaurant only location. For years we bareboated and now, age wise, we stay at Guavaberry Spring Bay on Virgin Gorda and the restaurants we frequent do not try to charge a tax. I got the info about the hotel/restaurant tax from posts here on TTOL many years ago, and it was confirmed by asking someone from BVI Tourism and hotel and restaurant personnel. And rum is still cheaper than milk...