During my work and personal travel times I've stayed at facilities from high to low but rarely in the "middle". That means a hotel would be in the Ritz Carlton/frmr W~A/LHW price structure to local pensiones/B+B/unaffiliated hotel range. I try hard to not do most Marriott, Hilton or Howard Johnson (it was already confused when I was attending school) products simply because in my eye they are Jacks of all trades and Masters of none. My lodging philosophy is basically... make me spend little to nothing or gimme the moon. I base this on having worked for many hotel chains in large part.
With that in mind I tend to prefer government operated parks to most corporate affiliated Thousand Trails/KOA or Jellystone type parks. The latter don't fit my idea of luxury and if that's what they are marketing themselves as price wise I just don't feel it; too much homogeneous huddling.
As for lodging taxes I just consider them part of the cost of moving around and put little thought into tilting at windmills.