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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.
A resort fee is usually an involuntary nightly surcharge imposed by hotels, nominally to cover the cost of certain amenities.esort fees are most prominent within the United States, with particular high levels of concentration in the states of Florida (particularly the city of Orlando), Hawaii (the entire state) and Nevada (Las Vegas).