I was looking to rent a car at McCarran for a visiting friend and went to various websites for prices. For some reason -- and I never do this -- I looked carefully at what the taxes are that people coming to Las Vegas pay for their car rentals.
The numbers don't add up. Would somebody with a good math brain help me out? The guiding figure here is supposed to be the base rate, right? You don't pay taxes on other taxes, do you?
Take National, for instance. The base rate for this reservation is $145.77. Here's the tax breakdown that they provide:

See the Sales Tax line? It says it's 7.75 percent, but $12.68 on $145.77 is actually 8.70 percent. And why are three 2 percent taxes listed here but the third one is different and actually works out to 2.2 percent? And how about that 6 percent "Nv Gvt Svc Fee"? At $9.64, you're being charged 6.6 percent.
This also seems to be the case for Alamo, owned by the same company. Here's their breakdown on a base rate of $125.70.

Again, the amount charged for sales tax is actually 8.7 percent of the base rate, the third 2 percent tax is actually a 2.2 percent tax and the Nv Gvt Svc Fee listed as 6 percent is actually 6.6 percent of the base rate.
In neither case does the breakdown indicate what percentage the Concession Recovery Fee is supposed to be. Yet on this breakout from Avis, It says it's 10 percent.

Going back to do that math on National and Avis, then, we see that those companies are charging 10.2 percent. And although the list of taxes looks a little different here, in both the Alamo/National and Avis cases, assuming a 10 percent rate for the Concession Recovery Fee, the total rate in both cases comes to 29.75. (This does not include the $3/day "facility charge" because that is based per day and not as a percentage.)
But take another look at what Avis charges for the only thing it breaks out alone, the 9.75 percent "tax." They charge $18.89 on a base rate of $167.97. But that's actually 11.25 percent, not 9.75 percent.
How about Hertz? Here's their breakdown, which omits any indication of any percentages. The base rate here is $208.47.

What do we see? Well the good news is that the "Gov Service Fee" that we were told in the other breakdowns is supposed to be 6 percent turns out to be... 6 percent of the base rate. But other than that, Hertz' breakdowns are baffling and vague. The "Airport Concession Fee Recovery" fee is 10.4 percent of the base rate and the undefined "Taxes" line comes to 11.2 percent of the base. These figures have no evident relation to any specific taxes.
I tried Thrifty. Here's what happened over there:

Once again, the numbers are off. A 4 percent charge on a $124.05 base charge, for instance, ought to come to $4.96, not $5.32. A 7.75 percent state tax ought to come to $9.61, not $10.31.
In fact, the only tax in Thrifty's summary that is accurate is the 10 percent "APT Access Rec Fee" -- it really is $12.40 on a $124.05 charge. (Actually, if we were rounding up, it would've been $12.41, but they gave us the penny.) I'm starting to think that's because most people can actually calculate a 10 percent charge in their head and they wouldn't want us to spot these overcharges too easily.
What all five have in common is that their stated taxes, which in some cases are bunched together and called different things, comes to a total tax rate of 29.75 percent plus the $3/day facility charge.
And yet, here are the actual percentages of the base rate charged in each case, again leaving off the $3/day facility charge:
Avis: 32.25 percent
Hertz: 31.6 percent
National: 31.7 percent
Alamo: 31.7 percent
Thrifty: 31.98 percent
What am I missing here? How can these rates be different from one company to the next?
Anybody out there have any thoughts? Are these companies deliberately overcharging taxes and keeping the extra? The fact that that 10 percent charge in the Thrifty computation works out correctly when applied to the base rate would seem to kill the theory that the percentages aren't based on the base rate. And, anyway, what else would they be based upon?
Don't know about you, but my head hurts.