Quote Originally Posted by Deeranged View Post
I like the idea of a local sales tax, keeps the tax where the cash is spent, but can't see how it would work in Scotland - too many rural areas where there would be significantly less sales than the nearby urban areas where the teuchters tend to travel to to buy stuff.

The rest of Islay's post was descending into unnecessary Scottish Government bashing and irrelevant specific examples of how Islay operates so I didn't read it.
That is your loss.
With a local sales tax if people have a holiday in the Argyll and Bute Council area anything they purchase including the cost of their holiday accommodation, the local sales tax element of their purchases is handed over to Argyll and Bute Council.
In August 1987 we had a holiday in Limassol in Cyprus. At that time every time you made a purchase either in the shops or eating out included in the bill was a 5% CTO (Cyprus Tourist Organisation) tax. The money raised was used to build new hotels and holiday accommodation in the south of the island. After Cyprus was split in two there were few hotels in the south of Cyprus with most of the hotels for tourists etc being situated in Northern Cyprus which was now controlled by Turkey.
Famagusta which was the main holiday resort for holidays in Cyprus prior to the partition of the island is now situated in Northern Cyprus.