Mae mwy na 40 o wledydd a chyrchfannau gwyliau ym mhedwar ban byd wedi cyflwyno ardoll ymwelwyr o ryw fath, gan gynnwys Gwlad Groeg, Ffrainc, Amsterdam, Barcelona a California.
More than 40 countries and holiday destinations around the world have introduced a form of visitor levy, including Greece, France, Amsterdam, Barcelona, and California.