Tourism is a common, cultural and economic activity that comprises the movement of people to places or countries outside their ordinary environment for personal or business/professional purposes. Tourism has been an activity that has been taxed since the beginning of touristic activities in order to increase the income of the destination or country where it is applied, to balance the costs of public goods and services to be provided, and to fix market failures or negative externalities in the tourism sector. Popular cities or countries in the European Union and around the world impose accommodation taxes of various names in order to reduce or prevent the negative effects that may occur due to tourism and to generate extra income from the tourism sector. When accommodation tax practices around the world are considered, it is seen that these taxes are generally collected from visitors visiting the country day or night and may vary depending on the location of the region or season. In this study, basic information such as the types of accommodation taxes applied on tourism in the world and in Turkey, their classifications, rates, and how tax revenues will be used are evaluated through country and city examples. In this context, in addition to the accommodation tax applied in Turkey, suggestions are presented regarding extra city tax applications for important tourism destinations such as Istanbul and Antalya.