Originally Posted by
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Well the Customer Facility Charge is in effect a tax since it is remitted to the City of Pensacola as they own and operate the airport. Not one penny of this charge goes to Hertz. I can't speak to the legal definition of whether this is actually considered on par with "sales tax" though and would fall under the same relevant statues.
FWIW, the Customer Facility Charge in ANC is mandated by state law (since the state backed the construction of the rental car facility) and is mandated by Alaska statute to be quoted and listed separately on reservations and rental agreements. So yeah, it cannot simply be rolled into the rental rate.
Ultimately, as was pointed out upthread, it doesn't really matter how the charges are broken out as long as they are all included in the quoted price when you make the reservation. That said, breaking items that should absolutely be part of the cost of doing business ("energy surcharges," "licensing fees," etc.) out into separate fees is

worthy for several reasons--it makes those items look like government-imposed charges when they're not and also avoids them being subject to discounts (i.e. a 10% discount on a $20 rate is $2, whereas a 10% discount on an $18 rate with $2 in surcharges is only $1.80). It also lets the rental company adjust them independently of the rate
and retroactively change them even after a reservation is booked--since taxes and fees are excluded from the "guaranteed" base rate, they can bump the VLF up from $1 to $2 a day or add another ridiculous fee like a Tire Recovery Surcharge and those will be applied to everyone, even people who have already booked.
But excluding those stupid fees like VLF/ERF/TRF, etc. and of course the FF recovery surcharges when you collect airline miles, most of the other fees are government-mandated ones and are usually required to be broken out.