SIPTU is calling on the Government to scrap the preferential VAT rate for the hospitality sector.
The trade union says that profitability in the sector is not leading to better wages for workers, and that savings are not being passed on to the consumer.
It comes as a report this week warned that rapidly increasing room rates could affect the number of tourists coming here.
The survey found that average occupancy levels in Dublin reached 77.2% last year, meaning effectively almost full occupancy during busy times of the year or when key events take place.
Average occupancy levels across the rest of the country rose by nearly 2% last year to 68%.
Growth was fastest in the midlands and east region, though that is coming from a very low base during the economic crash.
The survey shows that average room rates in Dublin stood at just over €97 last year, while average pre-tax profits per room, across the whole sector, amounted to €9,200 - close to the levels enjoyed just before the economic downturn in 2007.
The Government introduced a 9% VAT rate for the hospitality sector in 2011.
SIPTU Divisional Organiser John King says while the industry itself is booming, workers are not benefitting:
