Scottish authority Highland Council has launched a consultation on a whether to introduce a tourist tax.
The council hosts 4m overnight visitors a year, and another 2m day visitors, including cruise visitors.
Depending on how a scheme was designed, a visitor levy could generate between £5m and £10m each year, the council said.
The authority’s environment, development and infrastructure committee chair, Allan Henderson, said:
“Whilst visitors are very welcome, some of Highland’s infrastructure and services are struggling under the pressure of these additional users.
“Ultimately, the Council, with the help of everyone who responds to the Consultation, needs to decide what is better for our region.
“Introducing a visitor levy, with its potential positive and negative impacts?
“Or not implementing a visitor levy, avoiding potential negative impacts but limiting possible investment and therefore leaving the region with the problems we currently face.”
