CASH-strapped councils are to be given the power to raise tax on hotel stays.
The move would see a fee added on to the cost of overnight accommodation.
It would then be returned to the local authority with the aim of the cash being reinvested in the area.
The proposals will need to be approved by the Scottish Parliament before coming into force.
Public Finance Minister Tom Arthur insisted that the tax will help provide additional resources in order to continue attracting visitors to Scotland.
He said: “Levies on visitors staying in paid-for accommodation are already used around the world and it is reasonable for local areas to want a small contribution from tourists to help support and sustain visitor economies.”
Marc Crothall, chief executive of the Scottish Tourism Alliance (STA), said while plans for the levy have been “contentious for the tourism sector”, the Scottish Government has adopted key recommendations put forward by the industry.
He said: “The STA welcomes the fact that the Bill supports our ask that revenue raised from a visitor levy must be spent on enhancing Scotland’s tourism economy.
“All income raised by any local authority that decides to proceed in implementing a visitor levy must be used to enhance tourism, which as a sector delivers significant economic benefits for the nation and our communities.
“The visitor levy must be viewed as a force for good, rather than being labelled as a ‘tourism tax’, which is extremely damaging for Scotland’s reputation as a desirable tourist destination to domestic and international visitors.”
We recently told how a British holiday hotspot is looking at bringing in a new tourist tax.
According to the BBC, the Mayor of St Ives, Johnnie Wells, is in talks with holiday firms about implementing a voluntary levy.
It comes just over a year after the town implemented a charge for visitors to use its public toilets, while locals can use them for free.
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