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.
Edinburgh is anticipated to become the first destination to introduce a visitor levy, something for which the city council has long campaigned for the right to charge on accommodation.
The city estimates such a levy could raise in the region of £15 million a year to invest in sustainable tourism and managing the impact of tourism on the city.
Council leader Cammy Day hailed the "landmark step", claiming it would allow the city to bring itself into line with what is a "common practice" in other major cities around the world.
"We believe it’s right to ask visitors to make a small contribution to help us sustain and improve our tourism offer while managing its impact," said Day.
"We’ve been building the case for Edinburgh to become the first city in the UK to introduce such a levy, consistently and repeatedly making the case to Scottish ministers without success – until now.
"From our city-wide consultation held in 2018, our proposals gained overwhelming backing from Edinburgh’s residents, businesses and attractions – and, importantly, also from the majority of accommodation providers."
Day said the income would be used to make Edinburgh a better city for tourists and residents alike. He added the city council was "fully committed" to working with the city’s culture and hospitality industries to co-produce a scheme that acknowledges the challenges both have faced during the pandemic.
"I’ll be pushing the Scottish government hard to ensure that any income generated is in addition to our block grant funding – not instead of it – and that we’re in a position to benefit from this as soon as possible," said Day.
