Prices are for a standard double room. Hotels in the state of Jalisco charge a 2% room tax in addition to the 15% VAT.
Most of Puerto Vallarta's deluxe resorts are to the north of downtown. Many are concentrated in the Marina Vallarta complex, practically a town unto itself with a marina, hundreds of condominiums, shopping centers, an 18-hole golf course, and the Royal Pacific Yacht Club.
Farther north is Nuevo Vallarta, just beyond the Jalisco state line in Nayarit, at the mouth of the Río Ameca. This beautiful community with beachfront houses and condos on canals with direct access to the bay is home to several all-inclusive resorts, among them the Sierra Puerto Vallarta and two Diamond Resort hotels. South of downtown and the Río Cuale, in the Playa de los Muertos and Olas Altas areas, the rates are lower. If you head farther south still, the prices go up again: some spectacular properties are tucked away on hidden coves on the road to Manzanillo.
Rates at most hotels usually go down 25%-30% just after Easter week through December 15, although they rebound during July and August when many Mexicans take a two-week vacation. Reservations are a must at Christmas, New Year's, Easter, and in July and August.