Tourist tax arguments causing problem for the Balearic budget

Personally, I'm not opposed to tourist tax. Especially considering how hugely popular the Balearics are, especially Mallorca. Keeping it sustainable requires some investment. It's not simple. In fact, the tax could probably be raised without negatively impacting the numbers (although I would not favour raising it). But the tourist tax itself isn't the problem. It's the system. First, the collection system is all wrong. The hotels and private lets are burdened with collecting it. This adds substantial collection and accounting burdens. It's just unnecessary. Second, it's too complicated. There's a different rate for 3 star, 4 star, 5 star, private lets, and villas are the most expensive of them all. And it changes from high to low season. It's confusing to both tourists and accommodation providers. And again, adds burden to an already burdened business. Third, the way it's collected from the accommodation providers by the government is rather "thumb in the air". They simply estimate what the accommodation provider probably collected, based on annual tourism stats, weighted against the class of property and capacity. It's not exactly accounted for. And that opens up all kinds of opportunity for accommodation providers to either charge more and profit from it, or get screwed because they didn't collect enough. Considering the seasonal and class rate complications, lots of room for error. I believe everyone would be better off if they simply charged a low flat rate all year round, for every incoming air or ferry passenger, which would be simply added to their ticket. Fully accounted for by the air or ferry line (they already have the infrastructure to easily do this). In this way, the tourist isn't confused or surprised, the accomodation providers aren't burdened, the whole thing is accounted for, and the Balearics would likely collect even more tourist tax, even though charging less per tourist. And there would likely be a lot less dissent about it.