Report Title:

Cruise Ships; Passenger Surcharge

Description:

Establishes a passenger surcharge of $5 for each person embarking or disembarking on a cruise ship in the State.

THE SENATE

S.B. NO.

1205

TWENTY-SECOND LEGISLATURE, 2003

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

establishing a cruise ship passenger surcharge.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. The Hawaii Revised Statutes is amended by adding a new chapter to be appropriately designated and to read as follows:

"CHAPTER

CRUISE SHIP PASSENGER SURCHARGE

§ -1 Cruise ship passenger surcharge. (a) There is levied and shall be assessed and collected each month a cruise ship passenger surcharge of $5 for each person embarking or disembarking on a cruise ship in the State. Each cruise ship operator shall collect the surcharge imposed by this section and remit the balance to the department of taxation for deposit into the general fund.

(b) For purposes of this section, "cruise ship" shall have the same meaning as defined in section 328K-1.

(c) The department of taxation shall adopt rules under chapter 91 to administer this chapter."

SECTION 2. This Act shall take effect upon its approval.

INTRODUCED BY:

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