The imposition of a lodging tax is expected to generate around 4.5 billion yen for the Hokkaido government. Among the municipalities in Hokkaido, Sapporo will request 200 yen a night for a room charge of less than 50,000 yen and 500 yen for fees more than 50,000 yen. This would mean a hotel guest with a 50,000 yen room charge would have to pay 1,000 yen in lodging tax. In Kutchan, where the popular Niseko ski resort is located, a flat rate of 2 percent of the room charge is collected from visitors. Starting with Tokyo in 2002, accommodation taxes have already been introduced in Osaka and Fukuoka prefectures and municipalities including Kanazawa and Kyoto.