An estimated 1.2 million cruise ship passengers visited Scotland last year, according to Scottish government figures.
In Invergordon – one of Scotland's busiest ports in 2024 – views are divided on the government's suggestion of taxing these visits in the future to raise funds for cash-strapped local authorities.
The fine detail of the proposed cruise ship levy – such as how much would be charged and who would pay – has still to be agreed.
But the consultation on the idea is the source of some fierce debate.
Sandra Munro, who runs the Tanstar gift shop on the town's High Street, is worried about the impact of a levy on small businesses.
"Everyone is struggling just now," she said.
"People are still going on holiday but they maybe don't have the same amount to spend.
"So if more charges are put on them it might stop them coming altogether or they maybe won't have the same pennies to spend in the shops."
But others argue passengers only pass through Invergordon on their way to visiting other parts of the Highlands before returning to continue their cruise.
Local resident Donald Macdonald says a levy could potentially help the town, if the money was spent in the right way.
"We're not seeing any benefit at the moment," he said.
"There are a lot of people struggling here. There is no work.
"The passengers are going away on all these tours. Maybe some of them will get a couple of hours to spend in the town."
Donald says Invergordon needs investment.
He added: "Where's the money to repair the roads?"