Travelers to Boston and Portland, Ore. face the highest "discriminatory" travel taxes in the United States, above $21 per day, according to an NBTA Foundation report

examining taxation on car rentals, hotel stays and meals in the 50 largest U.S. cities. Orange County, Calif. levies the lowest discriminatory tax total on travel services, $2.19 on average per day, followed by eight other California cities. NBTA defines discriminatory taxes as "those imposed specifically on travel services above and beyond general sales taxes," often including "a bewildering combination of charges such as excise, occupancy, transportation, tourism, special, facility and capital improvement taxes, plus a long list of other taxes and fees frequently imposed by overlapping jurisdictions." Sponsored by Concur, the report found that overall daily travel taxes, including both discriminatory and general sales, are highest in Chicago ($38.75), New York ($36.53) and Boston ($36.47), and lowest in Ft. Lauderdale and Ft. Meyers, Fla. ($21.22), followed by Portland, Ore., which charges no general sales tax on travel services. To establish comparable figures, general sales taxes are based on daily costs averaged across all cities for hotel rooms ($97.33), car rentals ($55.22) and meals ($86.74).