Proceeds from the levy would be used variously to maintain and improve infrastructure, support local economies and help Highland tourism become more sustainable.
Highland councillors have approved the findings of a public consultation, which generated more than 6,600 responses.
Two-thirds of all respondents (65.1%) said they were in favour of a levy, with all three groups consulted – residents, visitors and businesses – responding positively to the proposal, each more than 50% in favour.
Further work is now under way to develop an “optimal” Highland Transient Visitor Levy scheme.
