Highland councillors back cruise ship levy powers
The Scottish government has been consulting on the plan, but the fine detail - such as how much would be charged and who would pay - has still to be agreed.
In a report, Highland Council officers said tourism had seen "incredible growth" in the region but this had also created a wide range of pressures.
Councillors on the economy and infrastructure committee agreed a cruise ship levy could provide additional funds to mitigate some of these impacts.
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Existing rates across European ports range from about €3 to €14 per passenger, which is about £2.50 to £12.
A recent survey by the council suggested almost 70% of respondents believed that cruise ship passengers should have to pay a visitor levy.
But Port of Cromarty Firth in Invergordon - which is one of Scotland's busiest cruise ship ports - has warned that a new tax could lead to some operators seeking alternative destinations.
Highland Council said it would carry out further "extensive" analysis and public engagement if the Scottish government grants the proposed new powers.
Cruise ship levy splits views in busy Highland port
Cruise ship levy could raise £1m a year in Orkney
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