Then the taxing authorities are missing the boat. While I have no idea about airline no-show taxes, I know for a fact that many US municipalities do collect taxes on hotel no-shows, even if the tax is not collected from the customer. The hotel was still responsible for paying it.

It was a hard lesson the Hospitality Industry had to learn a few years ago.

And, what was I thinking, of course the taxes collected by the airlines are not taxes. They are called everything but taxes.