A principal council may (in accordance with Chapter 4) introduce a levy on overnight stays in visitor accommodation in its area.

A levy that is payable by virtue of this Part is to be known as a “visitor levy” (and is referred to in this Act as “the levy”).

References in this Chapter to “visitor accommodation” (except in section 33(3)) are to visitor accommodation provided at premises in the area of a principal council that has introduced the levy.

The levy is to be collected and managed on behalf of a principal council by the Welsh Revenue Authority, in accordance with this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6).