Answer
The inn's nightly cost before the tax is added $ = \$ 150$
Work Step by Step
Let $ x $ represents the inn's nightly cost before the tax is added.
$ 8 \% $ of the inn's price is $ = (0.08)x $.
The charges of the inn's including tax is $ \$ 162 $ per night.
In mathematical form.
$ x+0.08x=162 $
$ (1-0.08)x=162 $
$ 1.08x=162 $
$ x=\frac{162}{1.08} $
$ x=150 $.