Highland Council has proposed a 5% tourist tax which it says could raise at least £10m a year for the local authority.
Councillors will be asked to approve a 12-week consultation on the plan at a meeting next week.
If the proposal goes ahead, there would be an 18-month implementation period before the visitor levy is introduced in September 2026.
MSPs approved a plan in May for councils to add a charge to overnight accommodation such as hotels, B&Bs and holiday lets.
Economy and infrastructure committee chairman Ken Gowans said the proposed consultation would ask people how much the levy should be, and how the money raised each year should be spent.
He told BBC Scotland News the revenue could go towards improving infrastructure.
Highland has the longest road network in the UK with more than 4,200 miles (6,759km) of roads, in excess of 1,000 miles (1,609km) of footpaths and more than 2,200 bridges and culverts.
Mr Gowans said some of the money could go towards fixing potholes – a problem that has affected roads across the region.
He said: “The levy could raise £10m to £11m per year. It could bring us much more. It just depends.”
He said council officials used VisitScotland data to come up with the figures.
The Highlands get more than six million visitors a year – including day trippers, overseas tourists and cruise passengers, according to Highland Council’s figures.
Among its attractions are the North Coast 500 tourist route, which starts and finishes in Inverness, also the landscape of Skye and beaches along its 3,050 miles (4,905 km) of coastline.
Highland, Edinburgh and Aberdeen and other councils supported proposals for the tourist tax six years ago.
Under the proposals passed by MSPs earlier this:
- The levy must be based on a percentage of the cost of an overnight stay in some types of accommodation, with the rate set by the local authority
- Accommodation providers will be responsible for collecting the levy from overnight visitors
- Money raised by the levy must be used to develop, support or sustain facilities and services used predominately by business and leisure visitors
- Exemptions are given for certain groups, including people receiving disability benefits
In August 2019, Highland Council calculated it could generate as much as £10m a year from a levy, and reinvest the money into improving infrastructure such as roads, car parks and public toilets.
In 2019 the Highland tourist numbers reach a peak of seven million visitors.
The Covid pandemic hit tourism, but there have been recent signs of recovery and in 2022 there were more than six million visitors to the area.
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