FLATIRON HOTEL
New York, New York
Advertised Room Rate: $319 (+ tax)
Mandatory Resort Fee: $21.80 (tax inclusive) - They call it a "Hotel Facilities Fee"
Actual Hotel Price: $388.55
What does the Flatiron Hotel say a guest gets for this facilities fee / resort fee? "Continental breakfast, wifi, bottles of water, unlimited newspaper and unlimited coffee in the room."
If you do not want any of these things, can you just not pay the facilities fee? No.

HOTEL 32 | 32
New York, New York
Advertised Room Rate: $375 (+ tax) 
Mandatory Resort Fee: $11.46 (tax inclusive) - They call it a "Service Fee"
Actual Hotel Price: $441.77
What does Hotel 32 | 32 say the hotel service fee includes? "It's like more of the taxes" - Actual quote from guy at hotel
If you do not want any of these things can you just not pay the service / resort fee? No. 

WESTHOUSE NEW YORK
New York, New York
Advertised Room Rate: $372 (+ tax)
Mandatory Resort Fee: $40 PER PERSON PER DAY - So this equals $91.80 with double occupancy per day (tax inclusive). They call this a "Residents Fee"
Actual Hotel Price: $518.67
What does the Westhouse New York say the hotel say the "residents fee" aka resort fee include? "breakfast, barista bar and non-alcoholic beverages available all day; High Tea served daily; Evening light fare served in the Den; a curated selection of alcoholic beverages every evening; high-speed wi-fi access; local and toll-free phone calls; 24-hour fitness center; 24-hour business center services, and bottled water in-room."
If you do not want any of these things can you just not pay the resort fee / residents fee? No. 

HOTEL PENNSYLVANIA
New York, New York
Advertised Rom Rate: $329 (+ tax)
Mandatory Resort Fee: $16.33 (tax inclusive) - They call it a "facilities fee"
Actual Hotel Price: $413.69
What does the Hotel Pennsylvania say you get for this facilities fee / resort fee? "Use of the facilities"
If you do not want any of these things can you get out of the fee? No. 

PARK LANE HOTEL
New York, New York
Advertised Room Rate: $449 (+ tax)
Mandatory Resort Fee: $32.66 (tax inclusive) - They call it a "facilities fee"
Actual Hotel Price: $551.39
What does the Park Lane Hotel say you get for this resort aka facilities fee? "A hospitality reception each evening of your stay between 5pm and 7pm, high-speed wireless internet for up to six devices; all local, long distance and international phone calls; unlimited use of the 24/7 fitness center with treadmills, bikes, elliptical machines and free weights; unlimited use of the business center; and luggage storage until 11pm."
If you do not want any of these things can you not pay the facilities fee? No.

ROW NYC
New York, New York
Advertised Room Rate: $329 (+ tax)
Mandatory Resort Fee: $27.22 (tax inclusive) - They call it a "Facilities Fee"
Actual Hotel Price: $408.25
What does the Row NYC say a guest gets for the resort aka facilities fee? "All local, long distance and international phone calls; premium high-speed wireless internet access for unlimited devices; an eco-friendly, collapsible 16 oz. water bottle to use at the hotel's water filtration stations; internet access and printing services in our iMac lounge; 24 hour access to our fitness facility"
If you do not want any of these things can you get out of the facilities fee (resort fee)? No.

HUDSON NEW YORK
New York, New York
Advertised Room Rate: $359 (+ tax)
Mandatory Resort Fee: $21.72 (tax inclusive) - They call it a "Facility Fee" 
Actual Room Rate: $435.40
What does the Hudson New York say you get for the resort fee / facility fee? "High-speed wireless internet for up to 4 devices at 10MB of bandwidth; All local phone calls; Unlimited use of our 24 hour Fitness Center; Daily food & beverage credit of $15 per day."
If you do not want any of these things can you just get out of paying the facilities / resort fee? No. 

THE FRANKLIN HOTEL
New York, New York
Advertised Room Rate: $329 (+ tax)
Mandatory Resort Fee: $13.07 (tax inclusive) - They call it a "service charge"
Actual Room Rate: $393.44
What does The Franklin Hotel say you get for the for the resort fee (aka service charge)? "It is a resort hotel fee. It is not included in the hotel rate."
If you do not want to pay this service fee can you get out of it? No.

HOTEL INDIGO BROOKLYN
Brooklyn, New York
Advertised Room Rate: $289 (+ tax)
Mandatory Resort Fee: $4.02 (tax inclusive) - They call it a "Service Fee"
Actual Room Rate: $335.13
What does Hotel Indigo Brooklyn say you get for the "service fee" aka resort fee charge? "It goes to the staff of the hotel"
Can you get out of paying this service fee? No. 

THE MANHATTAN AT TIMES SQUARE HOTEL
New York, New York
Advertised Room Rate: $303.05 (+ tax)
Mandatory Resort Fee: $27.21 (tax inclusive) - They call it "Facilities Fee" 
Actual Room Rate: $378.46
What does The Manhattan at Times Square Hotel say a guest gets for the facilities / resort fee? "Local, long distance and international phone calls; Premium high-speed wireless internet access for unlimited devices; an eco-friendly 16 oz water bottle to use at the hotel's water filtration stations; unlimited use of the business center; unlimited use of the 24/7 Fitness Center"
If you do not want any of these things can you get out of the resort fee? No. 

THE ROGER
New York, New York
Advertised Room Rate: $399 (+ tax)
Mandatory Resort Fee: $31 (tax inclusive) - They call it a "facility fee"
Actual Room Rate: $492
What does The Roger say a guest receives for the facility fee? "Wifi throughout the hotel on multiple devices; manager hosted cocktail hour weekdays between 5pm-6pm; unlimited local and domestic long distance calls; 24 hour use of the fitness center."
If you do not want any of these things can you get out of the resort fee? No.

WYNDHAM NEW YORKER
New York, New York
Advertised Room Rate: $279.65 (+ tax)
Mandatory Resort Fee: $27.22 (tax inclusive) - They call it a "Facilities Fee"
Actual Room Rate: $351.62
What does the Wyndham New Yorker say you get for the facilities fee? "Premium wifi internet access, local and long distance calls, access to the business center and state of the art health access at the property." 
If you do not want any of these things can you get out of the facilities fee / resort fee? No.

LE PARKER MERIDIEN NEW YORK
New York, New York
Advertised Room Rate: $479 (+ tax)
Mandatory Resort Fee: $16.33 (tax inclusive) - They call it a "facilities fee"
Actual Room Rate: $569.48
What does Le Parker Meridien New York say you get for the facilities fee? "Internet, gym, pool and local phone calls"
If you do not want any of these things can you get out of the facilities fee/ resort fee? No. 

PARK CENTRAL NEW YORK
New York, New York
Advertised Room Rate: $346.67 (+ tax)
Mandatory Resort Fee:  $32.66 (tax inclusive) - They call it a "facilities fee"
Actual Hotel Price: $433.97
What does the Park Central New York say you get for the facilities fee?  "Unlimited local and domestic long distance calls, unlimited use of the fitness center, luggage storage until 9pm, computers with printing, faxing and scanning."
If you do not want any of these things can you get out of the facilities fee? No.

CROWNE PLAZA TIMES SQUARE MANHATTAN
New York, New York
Advertised Room Rate: $399 (+ tax)
Mandatory Resort Fee: $27.22 (tax inclusive) - They call it a "service charge"
Actual Hotel Price: $488.57
What does the Crowne Plaza Times Square Manhattan say the service charge includes? First the woman on the phone said it was a tax. After saying multiple times it could not be a tax, please find out what it was then after a long time on hold it was determined it covers the "daily facility fee is the wireless internet, phone calls, access to the fitness facility." 
Is there a way to get out of the service charge? No. 

An interesting taxing issue is going on in New York City with these fees. These fees are meant to make the room rate less than it actually is. In reality, the price of the room is the advertised room rate + the mandatory fee. The mandatory fee then is obviously part of staying at the hotel and should be part of the room rate. Every other hotel in New York City provides these same services but includes them in the listed room price. What happens when a hotel breaks out part of the actual room price into fees is that the city and state of New York are not able to collect the true occupancy tax that they should be able to collect from a room reservation. New York City has a sales tax of 8.875% which is the rate the resort fees in the city are taxed. This rate includes the State of New York sales tax + the New York City sales tax. This is a different rate than the New York City occupancy tax which is the rate that the hotel rooms are taxed at. Hotel rooms are thus taxed with state sales tax + city sales tax + occupancy fee. The occupancy tax is thus higher at 14.75% + a set dollar amount (somewhere between .50 - $3.50 depending on the price of the room). The city and state are loosing out on 5.875% of taxes per day by allowing the room rate to be broken down into two room rates as is happening here with one advertised rate and one second rate that they call a fee. 

All prices listed are for a one night stay for September 16, 2016. No pre-paid rates or special discounted (AAA, military, etc) rates were considered. All rates are for double occupancy (two adults). Quoted rates and resort fee / facilities fees were established online and confirmed with a phone call to the hotel. What do you get for this resort fee / facility fee question answers were direct quotes from whoever answered the phone when being asked this question unless the information was readily available online. If available online, it was copied from information provided online. Only two of the hotels had the information about what the resort fee includes readily available online.