A tourism levy is a tax or fee on accommodations (hotels, motels, short-term rentals) with revenue dedicated to tourism marketing, destination development, and tourism-related infrastructure. Tourism levies are typically collected as percentages of accommodation prices and administered by municipalities, regional tourism organizations, or dedicated tourism bodies. The rationale is that visitors who benefit from destination marketing and tourism amenities should help fund them. Tourism levies provide dedicated, stable funding for tourism promotion that might otherwise compete with other municipal priorities. Provincial legislation typically authorizes tourism levies and may specify rate ranges, collection mechanisms, and permitted uses. Tourism industry involvement in levy governance helps ensure funds effectively support tourism objectives.