Taxes and Fees

Definitions for Taxes and Fees

Type of Tax or Fee	Definition	Common Examples of Line Items Which Fall Under This Type
City Tax	City taxes are defined as taxes applied by a local city or municipality, collected from the traveler at the time of their stay. These taxes may be flat rate or % based.	City Tax Tourism Tax Municipality Tax
Transfer Fee	Transfer fees are mandatory fees charged by the hotel for transportation from the guest's point of arrival to the hotel itself.	Transfer Fee Transfer Charge Connection Fee
Environmental Tax	Environmental tax (sometimes called a green tax) are taxes or fees paid at the hotel at time of stay for impact to the local environment.	Environmental Tax Environmental Fee Green Tax
Resort Fee	Resort fees are mandatory additional charges (separate from the base rate) collected by the hotel at time of stay for resort-type accommodations	Resort Fee Amenity Fee
VAT / GST	VAT (Value Added Tax) or GST (Goods and Services Tax) are consumption taxes that may be paid at time of booking or time of stay.	VAT GST
Other Taxes	Taxes which do not fall into the above categories
Other Fees	Fees which do not fall into the above categories