Sturgeon this week confirmed a Local Visitor Levy bill would feature in the Scottish government’s 2022/23 programme, making provision for local authorities to tax tourists to raise additional revenue.
"We will introduce a Local Visitor Levy bill to give local authorities additional fiscal flexibility," said Sturgeon. "This will help councils, if they so choose, to fund activities related to tourism and related infrastructure."
The bill is expected to be laid before parliament early next year.