Which of the following is NOT part of the hospitality industry's umbrella?

In the context of the hospitality industry, the primary components typically include various service sectors that focus directly on customer experiences. Food and beverage services, as well as hotel and lodging, are core segments that cater to guests and provide crucial services essential to hospitality. They directly involve the experience of visitors and service delivery, which is at the heart of what the hospitality industry represents.

While marketing and advertising play a vital role in promoting hospitality services and attracting customers, they are generally considered supportive functions rather than direct parts of the hospitality umbrella. They help enhance visibility and drive business but do not engage in service delivery themselves.

Accounting and taxation, on the other hand, although critical for the financial management of hospitality operations, are not directly related to the service experience provided to guests. Instead, they deal with the financial aspects of running a hospitality business. Thus, this area falls outside the primary focus of the hospitality industry's core offerings, making it the correct answer for what is not part of the industry's umbrella.