To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.

This bill amends the Act of July 5, 1884, to explicitly permit the imposition of taxes on vessels operating as cruise ships , or on their passengers and crew. It clarifies that non-Federal interests , such as state or local governments, are explicitly permitted to levy and collect these taxes under specific constitutional clauses. The legislation defines a "cruise ship" as any vessel that docks at a United States port and charges a fee for providing accommodation or living quarters to transients, thereby establishing clear criteria for taxation. This amendment aims to provide local jurisdictions with the necessary legal framework and explicit authority to generate revenue from the cruise ship industry and its operations within their territories.