Councillors have given their backing in principle to introducing a local visitor levy.
It means tourists to Moray could be charged a few pounds for each night they stay in local accommodation.
The bill is still going through the Scottish Parliament, and the earliest it could be applied is in 2026.
But if local authorities want to have the option of introducing a tourist tax they need to carry out a consultation.
Tourist tax could bring in £1.3 million
At a meeting of the economic development committee SNP councillor for Elgin South Graham Leadbitter put forward a motion to support the levy.
He said: “We talk about empowering local government and we talk about not having so much reliance on our block grants.
“This is another opportunity for local government to take more power.
“For me this is about having more tools in the tool box in terms of potential to raise revenue.”
Mr Leadbitter felt it was a “real opportunity” to protect and enhance the visitor experience locally.
He was seconded by SNP councillor for Buckie Sonya Warren.
But Conservative member for Elgin North Amber Dunbar tabled an amendment to reject the levy outright.
She said: “It’s not the biggest cost on the tourists themselves.
“But for the administration of businesses … they’re already facing a barrage of legislation against them.
‘I would say no to this tourist tax’
“So it’s not just about the cost to the consumer.
“I think we should be setting an example in Moray and standing up for the tourism sector. But I would say no to this tourist tax.
“And I worry that we might not see much income, and there might not be many bed and breakfasts left in Moray.”
Ms Dunbar was seconded by Conservative councillor for Forres Paul McBain.
The motion was carried by nine votes to five.
Any money raised would be invested in tourism infrastructure such as toilets, core paths or historical structures.
Depending on the percentage set, the levy could bring in between £190,000 and £1.3 million a year to Moray.
And it is expected any funds would be kept in the area.
However the initial consultation and set-up of the scheme could cost between £110,000 and £460,000.
Also ongoing administration could see a bill of up to £240,000.
The report will be referred to full council for a final decision.
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