Ripinga, Bernard B.Mazenda, AdrinoBello, Felix Gasten2024-08-282024-08-282024Bernard Bonginkosi Ripinga, Adrino Mazenda & Felix Gasten Bello (2024) Tourism levy collection for ‘Marketing South Africa’, Cogent Social Sciences, 10:1, 2364765, DOI: 10.1080/23311886.2024.2364765.2331-1886 (online)10.1080/23311886.2024.2364765http://hdl.handle.net/2263/97899DATA AVAILABILITY STATEMENT : The datasets generated and/or analysed during the current study are available in the [University of Pretoria] repository, [https://doi.org/10.25403/UPresearchdata.19029737.v2]Governments around the world implement tourism taxes as a means of generating revenue to promote their respective destinations. South Africa introduced a voluntary tourism tax to raise additional funds for destination marketing. This paper focuses on the stationary tourism levy collectors’ base, a growing concern for revenue collection and tourism marketing. This study aided previous studies using stepwise logistic regression to unravel the determinants of tourism tax/levy collection in Gauteng-graded accommodation establishments. The descriptive statistics showed that most establishments collecting tourist taxes are from Tshwane. About 55% of these establishments are hotels registered as small and medium enterprises with white ownership. Determinants of tourism levy collection are levy rates, lack of transparency in levy usage, and murky levy collection processes that limit the likelihood of collecting the levy and revenue base. Extensive marketing for levy collection, clarity in levy usage, and training of levy administrators are necessary to increase levy collection.en© 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution License.Tourism levyDestination marketingSouth Africa (SA)SDG-11: Sustainable cities and communitiesArticle