I've always been a resort fan since making money with it doesn't consume my sims' time. I recently discovered some interesting facts of resort and built a resort that earns more than 400,000 every day.
Fact 1
The resort tower is not a building but an object in Buy mode, so we can build towers in different floors actually. What about "the ceiling is too low"? Well, I built a 62X62 room without roof or ceiling and then put 12 eco-towers inside. When I made sure that I was not going to move the towers anymore, I built the second floor. Surprisingly, it didn't warn about the intersection! In fact, Sims can even walk through the towers on the second floor. Later I built my towers floor by floor...(Excuse me, I don't know how to insert image, please help) At last, my resort could hold 12X70X5=4200 sims.
Fact 2
The amenities in resorts don't have to be placed in the sims' access. As we all know, the guests in resorts don't exist. So no matter where do you place your amenities, they are counted into your rating(even the bars and the food stand can work without the mixologist or food maker).
Fact 3
Objects can be placed under the eco-towers.
Fact 4
Some factors influence the revenue per guest, some do not.
Factors that matter: Firewalk pits, Food Stand, Bars, Room Service, Spa Service, Hot tubs, Pool
Factors that do not: Star Rating, Buffet table, Gym equipment, Decoration
What's more, the size of the pool, the shift of service, the food quality of food the stand and drink quality of bars would affect the revenue. You might ask, how many pits or bars are required? It depends on the guest number. As long as the blue plus shows up when you buy something, the thing bought helps.
Fact 5
Most part about the VIP room in the guide is wrong. There's no VIP guest such a thing. All guests pay the same. The point is the beds you add to your resort. These beds can increase your occupancy(they don't have to be placed in a room. Outside on the ground is OK), but the number is limited. Once you have too many beds, the revenue per person would decrease. The capacity is related to the tower occupancy and your amenities. So once you think you're not going to add amenities anymore, you can start to test how many beds you should have(With my occupancy 4200, my bed capacity is around 30, I'm still adding amenities).
Fact 6
The amount of resort towers could influence star rating. So with enough towers, amenities are not necessary theoretically.
