I have been to Sunflower (opened by Singaporean called Jimmy) for thai massage (2 hr - 300B) as per the recommendation from other 'surfers' during my last week trip. Not bad. Can try.
Purple rain, also from this forum, it was recommended that Papaya resturant beside Macway (near Novetel) is good. Tried the recommended dishes: mango salad (not my and bf type), fried chicken wing (nice), fried flour noodle (nice), fried fish (nice), ice lemon tea (refreshing)
The departure tax is not included in the airport tax. Upon checking in for departure, proceed to a row of about 4 yellow (if my memory does not fail me) machines to pay the departure tax. Take the 'receipt' and show to the immigration officer to punch a hole on the 'receipt'.