Immigration services aren't interested in checking, neither are airlines or hotels: so it's unclear how the authorities intend to ensure the levy is paid. They were reported as intending to introduce checks at tourism attractions from next month: the LB website suggests the penalty for non-payment will be online shaming. Good luck with all that.

Maybe they'll simply be happy at a lower take-up of the opportunity to pay tax - money is money. And if just a third of 6 million foreign visitors pay the tax, that'll be $20,000,000 to delight provincial government ... and we might even see some of it spent on the good causes the levy is supposed to focus on.