If your council has adopted the levy, you must pay it to the WRA. The levy is 75 pence per person per night for adults in a tent on a camping pitch or a shared hostel room, and £1.30 per person per night for guests of all ages in all other accommodation. You file and pay every 3 months, or once a year if you owe £1,000 or less in a year and choose annual filing.
You can choose to pass the levy on to your guests, but you are still responsible for paying it, even if a guest refuses to pay. Keep records of all levy you collect and pay.
Wales Visitor Levy: what accommodation providers need to know
Detailed guidance on adding the levy to bills, record-keeping requirements, remittance schedule, and penalties for non-compliance.