A tourist tax could hit visitors booking hotels in South Ayrshire.
The council has not ruled out introducing the transient visitor tax when it rolls out in Scotland.
It would involve people forking out a surplus charge for rooms when staying in the area.
It is understood 693,000 people visit the region every year.
The Scottish Government is giving local authorities the power to introduce the new tax.
Council leader Douglas Campbell said no decision has been made yet on whether South Ayrshire will tax visitors.
During his budget speech he said: “We will keep under review the progress made by the Scottish Government and other councils and make a decision at a later date.”
The tax cannot be imposed until Holyrood passes legislation, which might not happen until 2021.
Edinburgh politicians are backing the charge in their city. Proposals include a £2-per-night charge added to the price of a room for the first week.
The Scottish Tourism Alliance expressed disappointment about the potential tax on visitors.
Sightseers flock to South Ayrshire for a raft of attractions including Culzean Castle, Burns Cottage, the beaches and Ayr Racecourse.
The tourist office in Ayr, which was operated by Visitscotland, closed in 2018. The Ayr iCentre was based in Lady Cathcart’s old townhouse.
•The Scottish Government also gave councils the choice of imposing a workplace car parking levy on staff.
Councillor Campbell said it will not happen in South Ayrshire.
He said: “This administration will not seek to establish such a levy.”
