Imposition of taxes on vessels operating as tourist accommodations

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..