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

Charges NOT Subject to Occupancy Taxes

Charges relating to the optional rentals or services that may enhance travel experience:

  • 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