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While the Scottish Government is 'exploring' whether this can be included in the Visitor Levy Bill, it notes that significant engagement with businesses and other stakeholders will be required, and that the Visitor Levy Bill will not be delayed.
Expenses will be generated prior to the first levy being raised. Initial costs are expected to be funded by a loan from the Scottish Government, which could be repaid from either the first levy, or spread over subsequent levies.
Part 5 imposes penalties in relation to the levy, for instance for failure to make a return, failure to pay the levy, and failure to register for the levy.
The Scottish Government wants to ensure that any levy introduced by a local authority places minimal compliance burdens on businesses who will collect and remit the levy.