There are a few exceptions to the resort tax. For example, guests who stay in hostels, motels, or bed and breakfasts are not required to pay the resort tax. In addition, guests who are exempt from paying sales tax are also exempt from paying the resort tax.
The resort tax is an important source of revenue for the Las Vegas economy. In 2021, the resort tax generated over $900 million in revenue for the city. This money is used to support a variety of public services and amenities that make Las Vegas a popular destination for tourists and businesses alike.