Or you could use market dynamics to allocate a scarce resource (i.e., raise the price): https://www.radionz.co.nz/news/political/359649/tourist-tax-...
Nobody minds that only rich people can stay at fancy hotels. But if, hypothetically, only rich people can set foot in New Zealand? That offends people.
Yes, scarce resources need allocating. Market dynamics are not the only way, see lottery permits in the NPS.