You are understandably, but completely, confused as to what LESS actually is :) LESS "is" CSS. In so much as it's a document you write with all sorts of shortcuts, variables and functions which is then compiled (turned into) CSS.
So when you write LESS, you are writing CSS, but with a bunch of shorthand.
There are various methods of compiling the LESS into CSS, including winLess and (my choice) Grunt. I am sure there are others. The way I have Grunt setup it also mins (compresses) the CSS at the same time it compiles. It also compiles automatically, as you save the .less file.
Less is saved as a .less file. Once it is compiled into (well... "as") the .css file you should not, as a rule, edit that .css file... just edit the .less file from whence it came! (and recompile) :)
The take away here is that LESS is a CSS pre-processor language (there are others, notably SASS). A shorthand, and powerful, way to ultimately simply write CSS.
Some points:
CSS is actually valid LESS. You can simply rename the CSS file to LESS, and compile it, and you will end up with a matching CSS file. (Then in the LESS file you can start taking advantages of "shorthand" features, all the file compiling into...still...the same CSS file. [suggested by @caesay]
You would never actually include a LESS file into an html file. Remember LESS is only there to be compiled into a CSS file... which you do include.
gulpuseful: ypereirareis.github.io/blog/2015/10/22/gulp-merge-less-sass-cssstyle.csstostyle.lessand then compilestyle.lesstostyle.css.