You can do this only after you have created a corporate account.
Read more about how to create a corporate account in this article here
Creating customers in a Corporate Account
Go to Masters - Customers - Add Customer - Enter details and save
Refer to this article for help with understanding each section: Customers
Sharing Customers with car rental company:
Once the customer has been created, go to Customers - You will be able to see the car rental company name here - click on the small gear icon next to the car rental company name - click on Share customers with this associate - select a single customer entity or multiple entity - click on Share Customers
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