Councils could be given the power to introduce a levy on cruise ships under plans being considered by the Scottish Government.
However, ministers have ruled out any nationwide levy on cruise ships.
The Scottish Parliament passed the Visitor Levy Act last year, which allows a tax to be charged on certain overnight stays, however this does not cover cruise ships.
The Government says there were around 1,000 cruise ship visits to Scottish ports in 2024, bringing 1.2 million passengers.
The Scottish Greens are in favour of introducing such a levy for cruise ships.
A consultation is due to open on Thursday, seeking views on whether local authorities should be given the optional power to introduce a tax on cruise ships.
Earlier this month, Orkney Islands Council gave its backing in principle to the idea, after hearing that a £5 levy on passengers could raise £1 million a year.
Finance secretary Shona Robison said: “The tourism sector is a crucially important part of the Scottish economy and cruise visits are increasing.
“The consultation will help to inform the Scottish Government’s decision over whether or not to bring forward legislation and it is really important that we hear from a wide variety of voices on this matter.
“Last year, we held events to hear the views of the cruise ship industry, local government, and others.
“We want to continue the helpful dialogue which started at those events, and explore further what a cruise ship levy could mean in a Scottish context.”
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