TONNAGE DUTIES.

SEC. 10402. TONNAGE DUTIES. (a) Vessels Entering From Foreign Port or Place.— Section 36 of the Act entitled “An Act to provide revenue, equalize duties and encourage the industries of the United States, and for other pur-104 STAT. 1388–399poses”, approved August 5, 1909,7676 So in original. Probably should be “1909 (86” (36 Stat. iii; 46 App. U.S.C. 121) is amended in the second paragraph— (1) by striking “two cents per ton, not to exceed in the aggregate ten cents per ton in any one year,” and inserting “9 cents per ton, not to exceed in the aggregate 45 cents per ton in any one year, for fiscal years 1991, 1992, 1993, 1994, and 1995, and 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, for each fiscal year thereafter”; (2) by inserting after “Newfoundland,” the following: “and on all vessels (except vessels of the United States, recreational vessels, and barges, as those terms are defined in section 2101 of title 46, United States Code) that depart a United States port or place and return to the same port or place without being entered in the United States from another port or place,”; and (3) by striking “six cents per ton, not to exceed thirty cents per ton per annum,” and inserting “27 cents per ton, not to exceed $1.35 per ton per annum, for fiscal years 1991, 1992, 1993, 1994, and 1995, and 6 cents per ton, not to exceed 30 cents per ton per annum, for each fiscal year thereafter”. (b) Conforming Amendment.— The Act entitled “An Act concerning tonnage duties on vessels entering otherwise than by sea”, approved March 8, 1910 (36 Stat. 234; 46 App. U.S.C. 132), is amended by striking “two cents per ton, not to exceed in the aggregate ten cents per ton in any one year” and inserting “9 cents per ton, not to exceed in the aggregate 45 cents per ton in any one year, for fiscal years 1991, 1992, 1993, 1994, and 1995, and 2 cents per ton, not to exceed in the aggregate 10 cents per ton in any one year, for each fiscal year thereafter”. (c) Offsetting Receipts.— Increased tonnage charges collected as a result of the amendments made by subsection (a) shall be deposited in the general fund of the Treasury as offsetting receipts of the department in which the Coast Guard is operating and ascribed to Coast Guard activities.