The visitor levy came about as part of a co-operation deal signed between Labour and Plaid Cymru in 2021, with the legislation published in 2024.
Officials said they wanted the tax to be simple to understand, so the same rate would be paid for adults and children – although under 18s are exempt from the 75p rate.
Local authorities decide not only whether to implement the levy, but also how the money generated is spent, according to local needs.
This is ring-fenced in their budgets for specific things, like promoting tourism, promoting the Welsh language, and improving infrastructure or services used by visitors.
While the current fee per night is fixed, councils could also charge more in future if they go through a consultation process and give 12 months’ notice.
Stays of more than 31 nights will not be taxed, and neither will people forced into temporary accommodation or people in homeless hostels.
Louise Emery, Reform spokesperson for culture, tourism, sport and hospitality, said: “Our tourism sector is the lifeblood of our economy.
“We’ll fight attempts to tax it to death.”
Paul Davies, the Welsh Conservative spokesperson for culture, tourism and sport, said: “We should be encouraging tourists to come to Wales, to spend money in our local economy and support our pubs, shops, restaurants and hotels.
“We should not be deterring tourists with yet more taxes.
Local authorities must continue to rule out introducing a tourism tax and the Welsh government must scrap it altogether.”
A Welsh government spokesperson said: “It is for local authorities to decide if they want to introduce a levy in their area following consultation with their communities.
“Cardiff, for example, will implement a levy from April 2027, generating revenues to be reinvested in and around the city that will further enhance the experience for visitors.”
