They'll use money from this tourism tax.... to advertise for more tourism. Granted, not all of it. But I don't really get it. I figured the point was because they needed extra funds to cover increased service costs because of tourism. Being able to use it for tourism advertisements doesn't make sense if that's the case though.
That's just what the ringfenced funds can be used for if the local authority decides to implement it.
Personally I have zero issues with this - most places in tourist hot spots do this and it just gets bundled in with the cost of staying there when you book accommodation anyway.