Las Vegas hotels have a high room tax as well, over 12 percent, which adds a decent amount to an already-high hotel bill. Being from the Chicago area, we are used to a similar hotel tax structure. But the add-on "resort fee" common in Vegas is an affront to most of us who assume that high-priced room rates should include access to features like the pool. Adding insult to injury is that the resort fee is also subject to tax. It's almost a tax on a tax if you will. It is all very frustrating because you don't have a choice to accept or decline. You'll pay the fee and tax whether or not you use any facilities.