I think the resort fee is a way to get around either lodging taxes or franchise royalties, as they might specifically apply to lodging portion of a hotel room’s price.
According to the newspapers in Las Vegas, which report on this frequently since it's the resort fee capitol of the world, the resort fees are used to lower the base price of the hotel rooms so they look more attractive on third-party web sites.
According to the newspapers in Las Vegas, which report on this frequently since it's the resort fee capitol of the world, the resort fees are used to lower the base price of the hotel rooms so they look more attractive on third-party web sites.
Resort fees are still taxable.