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.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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