What are the taxes, surcharges and fees that I am paying?
Sales Taxes and Other Governmentally Mandated Charges; Mandatory Airport Related Charges:
- States, counties, cities and other governmental authorities may impose sales taxes, gross receiptstaxes, fees and other mandatory charges, such as arena or stadium fees, on customers of car rental companies or car rental transactions. These charges appear in the charges section of this Agreement.
- At certain airport locations where National is an on-airport concessionaire, National is required to collect other mandatory charges from its customers and to remit them to the airport; these are sometimes referred to as Customer Facility Charges, Airport Facility Charges, or Transportation Facility Charges; these charges are also set forth in the charges section of the Rental Agreement.
Non-Governmentally Mandated Charges; Non-Mandatory Airport or Hotel Related Charges:
- At some locations, National has elected to impose 'recovery fees' to recover or recoup all or a portion of its expenses related to a type of overhead. At certain airport locations where National is an on-airport concessionaire, National has elected to impose a charge, often referred to as a Concession Recoupment Fee or Concession Recovery Fee, to recover all or a portion of the concession feeswhich it is obligated to pay to the airport. Further, many airports impose a fee on revenue from off-airport rental car transactions at locations where National is an off-airport concessionaire; National elects to impose a charge to recover all or a portion of this fee from customers. The fee, which varies by airport, will appear separately in the charges section of this Agreement as Airport Fee, or the like.
Other recovery fees that National elects to impose at some locations include, without limitation:
- A vehicle licensing and registration recovery fee, often called Vehicle License Recoupment or Recovery Fee or 'VLRF', which is the recovery of National's average annual cost to license and register its fleet in the applicable jurisdiction calculated over the estimated annual utilization rate for that locale; certain tax recoveries not mandated to be charged to the customer by a governmental entity; a hotel concession recovery fee, which is the recovery of concession fees National is obligated to pay to some hotel-based locations; and a tire and battery recovery fee, which is the recovery of certain fees related to tires and batteries which National must remit to certain jurisdictions.
A Frequent Traveler Surcharge will apply for qualifying rentals in the US, Canada and Puerto Rico when the renter chooses to receive Frequent Traveler miles or credits as part of a rental. The Frequent Traveler Surcharge is collected by National in order to recover all or a portion of the administrative and program costs associated with participation in frequent traveler programs. The specific recoveries that apply to a rental will appear in the charges section of the Rental Agreement.