I tried to do this once and discovered that hotels are very strict on this issue. AnyHotels don't care who pays for the room itself of course, but every major hotel chain in the world requires that the person staying at the hotel must have their own credit card in their name which the hotel would physically swipe on site for an incidental deposit, regardless of who made or paid for the reservation.
A third party cannot contact the hotel and give them their credit card number over the phone for the incidental deposit, for instanceexample. The person whose credit card is used for incidentals has to not only has to be present, but also their name must be on the reservation.
Some hotels will allow a cash deposit, and perhaps there may be a small handful of hotels that do allow a 3rd party incidental deposit, but I've not many, andfound one that will allow it – certainly not the more established hotels and hotel chains. You'd just have to call ahead, speak with the front desk manager, and see if something can be worked out. But my experience has been that this policy is cut and dried and exceptions are rarely, if ever, made.