Commenting on the Scottish Budget, Liz Cameron OBE, director and chief executive of Scottish Chambers of Commerce, said: "In the midst of Brexit uncertainty and political wrangling, businesses will welcome that a Scottish Parliament stalemate has been avoided with the passing of the Budget.
"The previously announced measures responded to many concerns raised by businesses, including the scrapping of the out of town levy and reforms of the appeals system.
"Today's additional announcements will provide councils with added revenue raising powers, however, business communities will be alert to how local authorities approach the potential use of these new powers.
"Whilst the introduction of the transient visitor levy may not be suitable for each individual business community, companies will be carefully considering the costs and benefits of introducing this measure. We will be actively engaging in the consultation, ensuring local economic prosperity and local circumstances are at the heart of the decision making process by policymakers.”