Dublin city councillors have approved plans to hold a consultation process on introducing a visitor levy or hotel bed tax.
A tourist tax was previously suggested for the capital but legislation is needed for the charge to be brought in.
It could see a tax on hotel stays. Previously a 2 percent charge on rooms was discussed.
DCC says the funding would help cover the costs of providing extra services such as street cleaning and maintenance, as well allowing for investment in public areas and events.
Kathy Quinn, Head of Finance for the local authority, spoke to the council's Finance SPC yesterday.
She says the consultation will look at a number of options;
"Do caravan parks have it, would hostels have it, would persons who are homeless staying a hotel be liable for it. So it's to draw out all those issues that when you get into it have to be talked about."
Visitor Numbers
In 2017 there were almost 6 million overseas visitors to Dublin, with an associated spend of €2 billion.
Almost 1.5 million domestic visitors and just over 320,000 visitors from Northern Ireland also came to the city.