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.
Hotel room night tax rates are almost always much higher than general sales tax rates. The hotel might pocket more if they sell a room for $200 + hotel tax + $50 resort fee + sales tax rather than $250 + hotel tax.
Hotel room night tax rates are almost always much higher than general sales tax rates. The hotel might pocket more if they sell a room for $200 + hotel tax + $50 resort fee + sales tax rather than $250 + hotel tax.