SHIP PASSENGERS INTERNATIONAL DEPARTURE TAX.

SEC. 7504. SHIP PASSENGERS INTERNATIONAL DEPARTURE TAX. (a) In General.—Chapter 36 (relating to certain other excise taxes) is amended by inserting after subchapter A the following new subchapter: “Subchapter B—Transportation by Water “Sec. 4471. Imposition of tax. “Sec. 4472. Definitions and special rules. “SEC. 4471. IMPOSITION OF TAX. “(a) In General.—There is hereby imposed a tax of 33 per passenger on a covered voyage. “(b) By Whom Paid.—The tax imposed by this section shall be paid by the person providing the covered voyage. “(c) Time of Imposition.—The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States. “SEC. 4472. DEFINITIONS. “For purposes of this subchapter— “(1) Covered voyage.— “(A) In general.—The term ‘covered voyage’ means a voyage of— “(i) a commercial passenger vessel which extends over 1 or more nights, or “(ii) a commercial vessel transporting passengers engaged in gambling aboard the vessel beyond the territorial waters of the United States, during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage 103 STAT. 2363on any vessel owned or operated by the United States, a State, or any agency or subdivision thereof. “(B) Exception fob certain voyages on passenger vessels.—The term ‘covered voyage’ shall not include a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States. “(2) Passenger vessel.—The term ‘passenger vessel’ means any vessel having berth or stateroom accommodations for more than 16 passengers.” (b) Clerical Amendments.—The table of subchapters for chapter 36 is amended by inserting after the item relating to subchapter A the following new item: “Subchapter B. Transportation by water.” (c) Effective Date.— (1) In general.—The amendments made by this section shall apply to voyages beginning after December 31, 1989, which were not paid for before such date. (2) No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.