Plans for a tourism levy were promised in Labour’s 2021 Senedd election manifesto, and in the party’s now-defunct co-operation deal with Plaid Cymru.
They were drawn up following growing concerns about the impact of tourism in some Welsh communities.
It would be up to individual councils to decide whether to levy the charges, which would be introduced in 2027 at the earliest.
Local authorities could also decide after a year to increase the charges, in agreement with the Welsh government.
Some councils have said they have no plans to introduce the levy, including the Vale of Glamorgan, Rhondda Cynon Taf and Newport.
Cardiff council’s leader Huw Thomas has said he wants to introduce the policy in the capital, external, and Anglesey has backed the idea in principle according to Walesonline., external
Under the legislation, councils have to spend the cash on managing and improving tourist destinations.
This could be things such as toilets, promoting the Welsh language, footpaths, beaches and visitor centres, but what the cash ends up funding will ultimately be up to councils to decide.
The Welsh government has estimated that the levy could generate £33m a year if all councils took it up.