Turismimaksu on selle erineval moel määratud ja kogutud juba üle sajandi. Väidetavalt olevat kõige esimene selline maks kaasajas kehtinud Prantsusmaal aastal 1910. Siiski on enam kui tõenäoline, et seda koguti juba ka antiikmaailmas.
Government funding of tourism and tourism-related initiatives should be achieved without disproportionally targeting one sector. In certain cases, imposing a tourism tax can result in the diversion of tourists and air passengers to neighbouring jurisdictions that do not impose such a tax.
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