Discriminatory taxes are taxes that are applied specifically to travel services above and beyond general sales taxes.

The U.S. cities with the lowest discriminatory travel tax rates in central city locations are:

1. Orange County, CA
2. San Diego, CA
3. San Jose, CA
4. Burbank, CA
5. Ontario, CA

The cities that impose the highest discriminatory travel taxes on travelers are:

1. Portland, OR
2. Boston, MA
3. Minneapolis, MN
4. New York, NY
5. Chicago, IL

Knowing the tax rates will help businesses determine where they will save in their next travels. Looks like this study makes California a good hot spot for business travels.

The full report is available exclusively to Global Business Travel Association (GBTA) members and offers detailed insight for travel managers interested in understanding the impact that these taxes have on their business travel spend. Non-members can purchase this study through the GBTA Foundation website:

http://www.gbta.org/Lists/Resource%20Library/Forms/Foundation_Research_and_Surveys.aspx