At least in Illinois, valuations are determined at the county level, and the majority of sales tax is also county-level. All things being equal, more commercial property (and tourism) moves some of the burden to taxpayers outside the city. Comparing Chicago to the neighboring suburb of Oak Park, sales tax in Chicago is 10.25% vs. 10% in Oak Park, but property taxes are nearly double in Oak Park. Maybe things like rental cars or hotels are taxed less, but that's not a big impact.
Of course property tax rates are inversely correlated with property values so it's a bit tricky to compare, but the point is it's not always true that suburbs have lower taxes than the central city. Transportation costs are also typically much lower in cities (transit fares/passes are typically significantly cheaper than car ownership).
