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Agents earn commission on all of the following except:

  1. Hotel room rates

  2. Activities booked through the resort

  3. Food and beverage charges

  4. Departure taxes

The correct answer is: Departure taxes

Agents typically earn commissions on various aspects of travel bookings, such as hotel room rates, activities, and sometimes food and beverage services. However, departure taxes do not fall under the same category as these other items. Departure taxes are statutory fees imposed by governments when travelers leave a country. These taxes are not typically negotiable or subject to commission by travel agents. Consequently, since departure taxes are mandatory fees collected independently of the agents' services, it is correct to state that agents do not earn a commission on them. This distinguishes departure taxes from commissions that agents earn on travel-related services that they facilitate or book on behalf of their clients.