The resort fee is also taxed at 13.625%, and to make matters more confusing, some casino hotels include that tax in their listed resort fee and some do not.
All of that is before you get hit with the resort fee, which is the hotel’s way of giving you a bundle of amenities at one low price keeping the advertised price low while increasing their Average Daily Rate.
This little package of state fees adds up to $7.54 because of some confusing taxation. In Atlantic City, the hotel tax rate is a whopping 13.625%, and New Jersey tacks on a $3 occupancy fee, a $2 “State Casino Hotel Surcharge” and a $2 “Tourism Promotion Fee” every night you stay. When you book at Borgata through the MGM Resorts website, you get a clear breakdown of what you’re paying on top of the room rate.
