A study by the Edinburgh Chamber of Commerce which found nearly 70 per cent of firms in favour of tourist tax has come under fire from tourism industry representatives.

The main lobby group for the Scottish tourism industry criticised the research as "unclear", as the findings were welcomed by leading proponents of the tax move.

The Scottish Tourism Alliance noted a limited number of respondents from the hospitality industry had voted in favour of a tourist tax, or Transient Visitor Levy (TVL) in the study.

The chamber said the survey yielded views from 200 businesses and organisations from across the city, including from the hospitality, financial services, creative industries and transport industries.

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The research found that 69% of businesses would support the introduction of a charge and this went up to 79% if funds were ring-fenced for infrastructure in Edinburgh.

It reported support varied between industries, from 50% in the hospitality sector to 81% of financial services companies and 93% of third sector organisations.

The form of levy most favoured was a "per person per night" charge.

The majority of respondents - 87% - would like the option to review the tax after a set period of time.

City of Edinburgh Council is consulting until December 10 on a £2 per person per night charge for visitors to the city that would raise around £11m a year.

The Scottish Government is also consulting publicly on tourist tax.The Herald:

Liz McAreavey, Edinburgh Chamber of Commerce chief executive, pictured above, said the potential introduction of a levy in Edinburgh "is one of the most significant issues being discussed in our city and it is only right that business has its say".

She said: "After an extensive consultation with our members, we have found broad support for the principle of a levy, which increases further if funds were dedicated to improving the city’s infrastructure.

“We look forward to seeing the City of Edinburgh Council’s proposals for the use of funds raised by a TVL and we remain committed to improving the environment for the businesses that serve as the backbone of our local economy.

"We will be submitting to the Scottish Government’s consultation, articulating our own position and that of Edinburgh’s business community, in due course."

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Marc Crothall, chief executive of the STA, raised tax over-burden fears and concerns about the depth of numbers in the survey.

He said the STA and hospitality industry trade association UK Hospitality "are in agreement that the tourism tax issue is a significant one for all businesses, particularly those within the hospitality and tourism sector in Edinburgh and it therefore comes as no surprise to our associations that only 13 tourism and hospitality businesses responding to this survey were in favour of a tourism tax".

The Herald: Marc Crothall, chief executive, Scottish Tourism Alliance

Mr Crothall, pictured above, said: "It’s not clear what type of tourism and hospitality businesses these are; whether these are hotels, bars, restaurants or visitor attractions for example.

"It’s also unclear if context around international price competitiveness was communicated to respondents, the UK’s position being 135 out of 136 countries in the most recent World Economic Forum report which points to the fact that the UK has a long way to go before we’re able to put ourselves in the same league of price competitiveness as countries who have already introduced a tourism tax and most notably, have much lower rates of VAT than the UK."

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"We are encouraging all tourism business across Scotland, and indeed in Edinburgh to engage in the Scottish Government’s nationwide conversation around a tourism tax and to visit the online portal which I believe will be live this week."

Adam McVey, council leader, said: "These findings give yet more weight to our current plans and consultation, which is giving everyone the chance to have their say.

"With an increasing volume of visitors to the city, which brings substantial benefits not least economic growth, there also comes a greater requirement for the city to invest in managing the impacts of that success for businesses, visitors and residents."

Edinburgh attracts more than 4m visitors each year, who contribute more than £1.4 billion to the economy.

This number is set to grow year on year, generating an additional £485m for the city by 2020.