What is a segment tax?

A segment tax refers specifically to a tax imposed on each segment of a flight within the United States, which applies to airport takeoffs and landings at U.S. airports. This tax is part of the broader range of taxes and fees associated with air travel. It is assessed per segment, thereby directing its charge to each leg of the journey that a traveler takes, whether it be a takeoff or landing within the airport system. This mechanism aids in funding various airport improvements and infrastructure necessary to maintain and enhance air travel.

The other options do not accurately describe a segment tax. Luxury accommodations, excess baggage charges, and fines for missed flights pertain to different aspects of air travel and related expenses but do not fall under the specific designation of a segment tax. This clarity is crucial for understanding the financial components involved in air travel and how segment taxes contribute to the overall cost incurred by passengers.