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—
in subsection (b)—
in paragraph (2)(C), by striking “or” at the end;
in paragraph (3), by striking the period at the end and inserting “; or”; and
by adding at the end the following:
“(4) taxes on vessels operating as cruise ships, or the passengers or crew of such vessels.”
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.”