State income tax is 100% paid for by residents. Food and lodging tax is at least partially paid by tourists.

If the state needed to raise additional money to pay for some program, it would likely be better to raise that money through an increase in lodging tax vs income or sales tax, because it would shift at least some of the burden off residents and onto tourists. Lots of tourist destinations try to shift taxes onto visitors when possible. Obviously some Mainers pay lodging tax as well, but any amount shifted to taxes non-residents pay reduces the overall tax burden of residents.

I never get over how much lower Maines lodging tax is compared to other places I travel.