Is “No Show” revenue taxable?

In “No Show” revenue taxable? Yes, this type of revenue is taxable. This occurs when a guest pays an operator a fee equal to one night’s lodging for failing to cancel a reservation in a timely manner. The fee is calculated and assessed based on the guest’s privilege of the right to use or possess a room which the guest has paid for and presumably waived or forfeited, this privilege is taxable.