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Since resort fees are a mandatory fee that is not included in the advertised room rate of the hotel the fee is often priced differently. Since a portion of the room rate is separated out, that portion is not considered for taxes. This is lost revenue for the city and state.
Who Charges a Resort Fee? You'll find resort fees are most prevalent in a few specific destinations: Las Vegas, the Caribbean, Florida, and Hawaii. In Las Vegas, you'll be hard pressed to find a hotel that does not charge a resort fee. The few that haven't charged a fee in the past - such as Ceasar's, which even launched a Facebook page at one point that asked visitors to join the fight against Las Vegas resort fees -- are steadily jumping onto the resort fee bandwagon.