The proposals would allow councils to tax hotels, B&Bs and holiday let accommodation.
A public consultation has been launched into proposals for a "tourist tax" for people holidaying in Scotland.
The charge would based on a percentage of the accommodation cost, with each rate left to individual councils.The Bill was introduced last month by the Scottish Parliament's Local Government, Housing and Planning Committee.
A Scottish Parliament spokesperson said: "As individuals may be paying the levy, or interested in how it is spent locally, we want to hear from people all over Scotland including places with high levels of tourism." Critics fear it could be a burden on business or deter visitors - perhaps displacing them to cheaper accommodation in a neighbouring council area.
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