Welsh Government says it will "resume engagement" on a proposed tourism tax in Wales but sector leaders have told ministers to dump the plan.
Welsh Labour first raised the possibility of a tourism tax in 2017 but any work to explore the proposal was placed on hold when the pandemic hit last year.
The idea has been attacked by the tourism sector who say it would badly impact the Welsh economy with more than 100,000 jobs in the industry - although others like Gwynedd Council leader Dyfrig Siencyn have suggested it could help deal with "over-tourism".
A tourism tax been used in several European tourism hotspots with the Balearic Islands raising more than 200m Euros between 2017 and 2019 for eco-projects on the islands - but Spain also has reduced VAT rates for the tourism and hospitality sectors.
There are fears extra costs for visitors could put Wales at a serious disadvantage to other parts of the 海角视频 like Cornwall and the Lake District.
Clwyd West MS Darren Millar this week called on the First Minister to rule out plans to introduce a tourism tax.
He said: "You've raised the prospect in the past of tourism taxes being charged to people staying overnight in Wales.
"This is something that could also seriously undermine and damage the tourism industry and the wider economy in North Wales, because visitor spending would be down in shops as it's taken out of people's pockets.
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"It would also make us less competitive with other parts of the 海角视频 that don't have such taxes."
A Welsh Government spokesperson said: “The work to explore a potential tourism levy was paused due to the pandemic.
“We will resume engagement with the tourism sector and our partners in local government, and our focus will continue to be on supporting the tourism sector in its recovery.”
Jim Jones, chief executive of North Wales Tourism, said the sector was "vehemently opposed" to the tax on visitors - saying a study for the Welsh Tourism Alliance concluded it would inhibit growth, employment, revenue and holiday-taking.
He added: "Tourism, when it's allowed, outperforms all Welsh Government sectors and is the country's second largest employer.
"A proposed tourism tax will damage its economic performance, brand and prospects.
"It will also increase social exclusion, undermine policies to create a more healthy and active Wales, limit opportunities for economic growth in Welsh-speaking heartlands and disproportionately impact those least able to afford.
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"After 15 months of unprecedented and untold damage to the sector the very mention of a tourism tax needs to be shelved and put back in the bin where it belongs."
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