Visitors could have to pay a tourist tax when staying overnight in Wales, under plans to be presented on Monday.
The Welsh Government wants to give local councils the power to apply a “small surcharge” to accommodation bills.
Further details, including the proposed amount for the visitor tax, will be revealed when legislation is published.
The Conservatives attacked the idea, saying it risked deterring visitors from coming to Wales.
Ministers said the tax would raise money to support the tourism industry in places that attract many visitors.
This can range from cleaning beaches to maintaining toilets and trails.
Councils will decide whether to introduce the tax in their area “based on local circumstances”, the government said.
The Visitor Accommodation Bill will also include a registration system for accommodation providers.
The bill was proposed as part of a deal between Labor and Plaid Cymru in 2021.
It will need to be approved by the Senedd and it could take several years before councils can introduce a tax.
Separate legislation should create a licensing system for all accommodation providers, intended to ensure they all follow the same rules and standards.
Most businesses responding to a Welsh Government consultation opposed a tax.
There were concerns about its administration and competition between counties with their different tax rates.
A separate government-commissioned survey of the UK population found that more people responded positively than negatively when asked to pay tax while on holiday.
Finance Secretary Mark Drakeford said: “This is a Bill designed to protect and promote tourism.
“It’s a power for local authorities who want to use it, which will collect a small amount of money from visitors coming to that area to reinvest in the things that make tourism successful in that area.”
