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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.
12 percent is the official tax on rooms in Las Vegas. However, some hotels charge an energy surcharge as well. This must be posted in a conspicuous location in the lobby and/or hotel room. Be aware of some hotels that might charge ludicrous fees such as $12.00 for Wireless Internet or $20 to use the fitness center.