For your scenario, have you tried our RBAC and Admin roles features? https://docs.microsoft.com/azure/billing/billing-add-change-azure-subscription-administrator
Most Azure services support tags today. The few resource types which do not support tags are working on it. If you find a specific resource type is missing tags, please file a support request with that team.
An error occurred while saving the commentRahul Raj commented
There are few resources like Azure app services isolated stamp fees which cannot be tagged.