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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.
You score an amazing deal on your Vegas hotel room rate, only to discover upon check-in that you owe the hotel significantly more money. WTF indeed. Some hotels in Vegas charge a mandatory resort fee, ranging in price from $1 to $24.99 per night (depending upon the hotel) and covering a variety of services. The hotel will require you to pay the fee in order for you to check-in.