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119th CONGRESS
2d Session |
To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.
Mr. Case introduced the following bill; which was referred to the Committee on the Judiciary, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. 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—
(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.”.