Accommodation tax has been used to finance destination management in many places, but it has often received strong opposition from the tourism industry, especially the accommodation sector. Previous studies on accommodation tax failed to investigate the process of introducing this tax from the industry’s perspective, and mostly focused on how demand changes in response to the introduction of the tax. This study explored the accommodation managers’ attitudes toward the introduction of accommodation tax, using perceived fairness as a mediating variable. The results suggest that managers who consider their businesses to be in a poor economic condition tend to perceive the tax as unfair, leading to a low level of support for it. This study also found that managers who believe their peers (i.e., managers of other accommodations) are opposing the tax are likely to perceive it as an unfair tax, again leading to less support.