In addition to the standard state corporate income tax and sales taxes, state and local governments have devised a multitude of ways to smack firms with special taxes and fees. While these taxes and fees are many and varied, some industries -- such as travel and tourism, construction and tobacco are especially vulnerable.

Taking travel and tourism first, cities and states impose special taxes on hotel rooms, restaurants and rental car agencies.

• Someone renting a room in Chicago has 14.9 percent in taxes and fees added to the bill made up of the state hotel tax, city hotel tax, sports facilities tax, even a Metro Pier and Expo Authority tax.

• Anaheim, California, has only one hotel tax, a whopping 15 percent of the bill -- exceeded, though, by Columbus, Ohio, at 15.7 percent.

The nation's 43 biggest cities took in $1.8 billion in hotel room taxes last year, as well as $3.1 billion in restaurant taxes.

While vacationers probably don't consider taxes when making their plans, those planning and attending meetings and conventions -- which account for about 13 percent of all trips in the U. S. -- usually do, according to industry sources.

Builders and developers also get hit with all sorts of fees, which in number and amount have been growing.

According to the National Association of Home Builders, from 1974 to 1994 here's how some fees for building the same house in three cities increased:

• In Santa Fe, the price of a building permit has escalated from $64 to $1,250.

• In Cincinnati, the cost of sewer and watertap fees rose from $285 to $3,000.

• Pittsburgh didn't charge tap fees in 1974 -- but by 1994 the fees cost $775.

Local governments are increasingly demanding that developers donate such items as schools or firehouses to communities in order to get their projects approved. In some areas, the costs of such "donations" can reach $9,500 per home.

Another favorite target is the tobacco industry.

• The average state tax on one pack of cigarettes is now 33 cents, ranging from a high of 82.5 cents in Washington, D. C., to a low of 2.5 cents a pack in Virginia -- not even including sales taxes in states that charge them.

• Including federal taxes, the average smoker pays nearly 60 cents per pack to governments -- again, not including sales taxes.

• Smokers now pay more than $11.3 billion a year tobacco taxes and another $2 billion is sales taxes.

A number of studies say that smokers pay more than their fare share of costs for additional medical care demand related to smoking. A 1993 report from Congress' Office of Technology Assessment found that smokers cost federal, state and local governments $8.9 billion -- $2 billion less than they pay in cigarette taxes.

Source: Charles Oliver, "Milking Business for Revenue," Investor's Business Daily, June 28, 1996.