The "other" taxes are not an issue because they are generally a percentage of the rate paid: so zero for award stays.

City taxes are levied per capita on guests, regardless of rate paid.



Not so long ago hotels in Delhi, and perhaps other places, had to pay taxes based on a room's rack rate. The authorities entertained a measure of mistrust about the ability of the hotel to report correctly the rates paid.

Rack rate taxes applied even to award stays, and to upgraded rooms. Delhi was thus one of the few places where an RA might refuse to be accept a suite upgrade