Charging a company for its employees' hotel accommodations is known as

• A. Direct bill
• B. Rebate
• C. Occupancy tax
• D. Room rate

Answer: (A)

When a company pays for its employees’ hotel stays, the billing approach is direct billing. In this setup, the hotel opens a corporate or master account for the company and charges all employee charges to that account. Employees typically don’t pay at checkout; the hotel provides one consolidated bill, often with a detailed expense report for the company. This arrangement supports corporate travel programs, negotiated rates, and streamlined expense management.

Rebate refers to a discount or refund after a sale, and doesn’t describe who is billed. Occupancy tax is a local tax added to the room charge, not a billing method. The room rate is simply the price per night, not who pays for the stay.