Pearson New International Edition International pcl tp indd 1

FRONT OFFICE SEMANTICS
Occupancy tax:
Money collected from guests and paid by a hotel to a local taxing authority. Room rev-
enue (room sales) generated by a hotel determines the amount collected and paid out. In some areas,
this tax is known as the 
bed tax.
It is possible to manually compute and record the payments of the women described
in this example. However, a PMS that can easily and quickly allow the front desk agent
to establish, receive, and record the proper payment from each guest will be of great
value. Note that although only one room was sold, a guest history should be automati-
cally created in the PMS for each of the four individuals who stayed at the hotel.