Suppose that the local governments in the State College area (the
state college area is where the pennsylvania state university is
located) (the borough of State College and the townships of College,
Ferguson, Patton and Harris) decided to put a tax on hotel/motel rooms
during home football weekends of 10% on the price of the room.  Who is
likely to pay this tax, the buyer or seller?  Explain your answer
using the concept of price elasticity of demand and illustrate
graphically.