It won't be quite what you're looking for (but then I'm at a loss to suggest anything else), but the closest I've seen to this in my gaming experience is the Tropico series (I've only played 3, 4 and 5, so can't speak for the first two).
These games are city-builder/management sims based on taking control of a tropical Caribbean island, so they're not focused on hotels or resorts per se, BUT, once you've got a basic economy going you can pursue the strategy of starting to build up a tourist industry on your island.
You can build various types of hotels and villas, restaurants, and tourist attractions. You also need to manage roads, traffic, power distribution, environmental conditions including pollution and scenery/beauty, air and sea port connections and so on. You'll need to oversee the tourist industry workers and working conditions, housing for workers, etc.
You can play the whole game without ever building a single hotel, but if you want to you can focus almost entirely on building an economy based on tourism.
These are really fun games in any case, and I always had fun with the tourist side of things in them.
Wish they'd make another or similar tycoon
