Yes, I believe Hertz, Avis, and Enterprise all do. There may be others. They may charge extra, but then again, they may not. Personally, I have rented from Hertz at LAS and dropped it off at the Wynn. On another occasion, I picked up at LAS and dropped off at Resorts World. IIRC, both times, the price was similar to if I had both picked up and returned to LAS.
We intended to do that with a dropoff at Cosmo after driving Lake Mead and Valley of Fire, but that location closed at 5 or 6pm and I didn't want that stress, so we just returned to airport. Was cheaper, but we only had a 2 day rental so it wasn't much overall.
I used to do this a lot staying on the strip or downtown. Most if not all all of the companies got wise and started charging a ridiculous drop fee that made it not worth it. I do have a rate code through my company with Avis that seems to waive the fee, but they verify eligibility on it every time so only those authorized can use it. I say this because if your company offers a rate, it may do the same.
I would say most of them will do this - but of course, that agency has to have an office on the strip to do it. When you go to make reservation, you pick the location and it will price it accordingly. Also, many of them allow after hours drop off. They have a lockbox where you drop keys. I have done that many times.
The only location I am finding center strip is Avis at Bellagio. None of the Hertz or Enterprise locations come up as a dropoff location on their site. Has anyone had any luck with this recently?
...If only some company would allow for a LAS pick-up & a downtown drop-off for less than $50/day, I'd do it every time! I'd go to South Point first, gamble there for a few hours, then hit Gold Coast for an hour or three & then head downtown and turn the car in!
Most charge a hefty fee for dropping off at a different location. I know; I've tried. The one exception that I know about but in reverse is the Budget on the north end of the strip; if you pick up there you can drop off at the airport for free but I don't think the reverse works. OTOH, if you use certain discount codes, there is no charge for different pick-up/drop-offs.
Hertz does have a few strip locations, but the most southern one is Venetian. You have to select VEGAS and they list 25 area locations. Keep in mind, that Uber to mid strip is under $20 and then rent the car at the hotel.
I did this one time last year with enterprise as I was arriving for a work trip then finishing off with a vacation. Unfortunately, my drop off was at the Trop and as we all know, that is no longer. I was surprised that the price was the same regardless which was pretty cool and I've also priced this for dropping off at The D without any price difference.
