My local nonprofit carshare firm had to sell itself to Enterprise, in part because the city informed them that, yes, they did in fact have to pay (back) rental car taxes. I think it was a situation where the tax was being applied to something it probably wasn't intended to be applied to when it was passed (rental car and hotel taxes are designed to ding tourists, not locals), but I don't think the city was actually incorrect. Nor do I see how purchasing 25 hours worth of flight time on a
jet makes you a jet owner.