Visitor Levy (Scotland) Bill [AS AMENDED AT STAGE 2] CONTENTS Section P ART 1 V ISITOR LEVY 1 Power for local authorities to impose levy 2 Overview P ART 2 K EY CONCEPTS Basis and calculation of levy 3 Levy to be charged on purchase of overnight accommodation 4 Meaning of overnight accommodation 5 Calculation of levy 6 Rate for levy 7 Person liable to pay levy 8 Third party arrangements 9 Billing of overnight accommodation Exemptions and rebates 10 Exemptions and rebates P ART 3 I NTRODUCTION AND ADMINISTRATION OF THE LEVY Process 11 Scheme to impose levy 12 Prior consultation on scheme 13 Required content of a scheme 14 Publicity for introduction of scheme 15 Transitional provision Finances 16 Duty to keep separate account for scheme 17 Use of net proceeds of scheme SP Bill 28A Session 6 (2024) ii Visitor Levy (Scotland) Bill Performance 18 Annual reporting on scheme 19 Review of scheme 20 Scottish Ministers' power to regulate process 20A Guidance on visitor levy scheme P ART 4 R...