Highland Council has proposed fixed-rate visitor levies to raise money to help pay for roads and facilities used by tourists.
Under draft plans, a tourist tax of £5-per-room, per-night could apply to hotels, guest houses, B&Bs, rooms in houses and short-term lets.
The proposed charge for hostels and campsites would be £2-per-night.
The levies would apply across the whole Highland Council area for nine months of the year, excluding December, January and February.
Accommodation providers would retain 5% of the levy collected to help cover administration costs.