Highland Council considered introducing a tourist tax during its budget consultations last year.
But the idea never came to fruition, with local businesses voicing their concerns that it would drive away visitors from the north.
If the local authority pursued plans to introduce such a tax, it would require permission from the Scottish Government, which has previously spoken out against the idea.
Many other UK councils, including Aberdeen City, have also considered the idea in the past but none has introduced a tax.
In contrast, a tourist tax operates in many areas overseas.
Since 2011, visitors to Venice have had to pay a certain fee per person per night during the first five days of their stay.
The money raised is used towards maintenance of the city, which is famously sinking into the Venetian Lagoon.
The tax also operates in Vancouver, Catalonia and Dubai.
Catalan officials introduced the tax to alleviate financial problems in the health and education sectors.
Meanwhile, Dubai introduced the tax last year, with a sliding scale of fees depending on the quality of accommodation.
Highland Council considered introducing tourist tax
