The report was authored by Tim Callen, the former International Monetary Fund (IMF) mission chief to Saudi Arabia, and now a visiting fellow at the Arab Gulf States Institute.
"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?"
The Scottish government's consultation closes at the end of this month.It has proposed giving local authorities new powers to charge the levy.
It says money raised could be invested into facilities the ships and their passengers use, or be left to local authorities to decide where the funds are spent.
Scotland's councils are struggling financially.which ended on Thursday night.
The comedian, who died in 2021, ran a farm and a contracting business from his base at Lewdown, near Okehampton, Devon.He always used the number plate on his personal vehicle and it was even on the Toyota Land Cruiser that carried his coffin to his funeral at Truro Cathedral in 2022.
Theattracted a large number of people but it was the number plate that drew the most interest.