Permits non-federal entities to tax vessels operating as tourist accommodations.

The bill amends the Act of July 5, 1884, to allow non-federal entities to impose taxes on vessels operating as cruise ships. A cruise ship is defined as any vessel that docks at a U.S. port and charges a fee for accommodations to transients. The bill specifies that these taxes can be levied under certain constitutional clauses.

Permits non-federal entities to tax vessels operating as tourist accommodations.

The bill amends the Act of July 5, 1884, to allow non-federal entities to impose taxes on vessels operating as cruise ships. A cruise ship is defined as any vessel that docks at a U.S. port and charges a fee for accommodations to transients. The bill specifies that these taxes can be levied under certain constitutional clauses.