No spare rooms where I am.
The low prices for fuel are based on how many oil refineries this country has, and it has a lot of them in each state. Plus there's a ton of competition amongst fuel retailers, as well as the companies they buy their fuel from.
The tax rates aren't all that much higher in other nations if you tack on the state taxes, property taxes, and sales taxes a given US citizen faces. Plus various referendums on property taxes for schools to either expand or maintain operation that exist in many districts where funding was cut by a higher level of government. And assorted other referendums that fly under some radars.