Originally Posted by
noah
The fee is based where you pick-up the car and it has long been a trick to use a nearby HLE to beat the airport fees and return the car to the airport
However, many of the best deals require you to return the car to the original location rather than a one-way rental to the airport so make sure you compare prices.
There are some airports that have figured out this loophole and therefore assess the fee for pick up and/or drop off (AKL in particular comes to mind... and in the case of Avis the fee wasn't even disclosed on my confirmation because I was picking it up downtown).
But in most cases, taxes are based on pickup location... and many rates (not involving coupons) allow intra-city drop off at no cost. For example, I rent frequently from ORD and various HLEs in the Chicago area, and while the rate and tax varies by where I pick up, I find that drop off location doesn't change the rate as long as it's in the Chicago zone. I was once told by my HLE that I could even change my drop off HLE after pickup at no cost... but I'm sure this doesn't apply to all rates or coupons.