Introduced in House
To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.
SEC. 1. IMPOSITION OF TAXES ON VESSELS OPERATING AS TOURIST ACCOMMODATIONSTrack this section →
Section 4 of the Act of July 5, 1884 (33 U.S.C. 5), is amended— (1) in subsection (b)— (A) in paragraph (2)(C), by striking or at the end; (B) in paragraph (3), by striking the period at the end and inserting; or; and (C) by adding at the end the following: (4) taxes on vessels operating as cruise ships, or the passengers or crew of such vessels.; and (2) by adding at the end the following: (c) Consent of Congress Any non-Federal interest may levy and collect any of the impositions in paragraphs (b)(1), (b)(2), (b)(3), and (b)(4) under clauses 2 and 3 of section 10, and under clause 3 of section 8, of Article 1 of the Constitution. (d) Cruise ship defined In this section, the term cruise ship means any vessel that— (1) docks at any port in the United States; and (2) charges a fee for and provides an accommodation or living quarter on such vessel to transients..