The airport departure tax for tourists is $29, payable in cash (dollars or colones) or with Visa or MasterCard. At this writing, some airlines have begun including the tax in the ticket price. All Costa Rican businesses charge a 15% sales tax, called the IVA. It is included in the shelf price you see. Hotels charge a 16.4% fee covering service and tax, usually on top of their posted rates. Restaurants add the 15% IVA tax and 10% service fee to meals. By law, menu prices are supposed to reflect the final price you pay; many tourist-oriented dining spots ignore the requirement. Tourists are not refunded for taxes paid in Costa Rica.