Charges Subject to Occupancy Taxes

Mandatory charges that are directly related to the use and occupancy of the rental accommodation:

Credit card fees
Damage fees
Early/late departure fees
Extra person charges
In-room safe rentals
Inspection fees
Linen fees
Maid/Cleaning fees
“Peace of Mind” fees (similar to insurance but provided by hotels or rental agencies rather than by third-party carriers)
Pet fees (incurred by guests who have pets traveling with them)
Reservation fees (also referred to as handling, processing, or administrative fees)
Security deposits
Smoking fees
Transfer fees
Tentative reservation fees (e.g. for priority reservations in subsequent years)
Charges for cribs and rollaway beds
Charges for microwave ovens and refrigerators

Rentals of videotapes, DVDs, and related video equipment
Rentals of beach equipment, such as chairs, toys, and umbrellas
Rentals of recreational equipment, such as skis, surfboards, and snorkeling equipment
Rentals of audiovisual equipment