46 U.S.C. § 60301: Regular tonnage taxes

Summary

Ships must pay a small per‑ton tax each time they enter a U.S. port. For certain nearby foreign ports and for ships returning to the same U.S. port they left, the tax is 4.5 cents per ton (but no more than 22.5 cents per ton in a year) for fiscal years 2006–2010, and 2 cents per ton (but no more than 10 cents per ton in a year) for each year after 2010. For ships coming from other foreign ports, the tax is 13.5 cents per ton (but no more than 67.5 cents per ton in a year) for fiscal years 2006–2010, and 6 cents per ton (but no more than 30 cents per ton in a year) thereafter. The lower tax applies to vessels from North America, Central America, the West Indies, the Bahamas, Bermuda, and the part of South America next to the Caribbean, and to vessels that return to the same U.S. port they left. The lower tax does not apply to U.S. government vessels, recreational boats (as defined in 46 U.S.C. 2101), or barges. Also, the lower rate does not apply to a vessel that enters other than by sea from a foreign place where U.S. ships are not charged equivalent tonnage or lighthouse taxes.

Title 46, §60301

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(a)Lower Rate.—

A tax is imposed at the rate of 4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter, at each entry in a port of the United States of— (1)

(2)a vessel returning to the same port or place in the United States from which it departed, and not entering the United States from another port or place, except—

(A)a vessel of the United States;

(B)a recreational vessel (as defined in section 2101 of this title); or

(C)a barge.

(b)Higher Rate.—

A tax is imposed at the rate of 13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter, on a vessel at each entry in a port of the United States from a foreign port or place not named in subsection (a)(1).

(c)Exception for Vessels Entering Other Than by Sea.—

Subsection (a) does not apply to a vessel entering other than by sea from a foreign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States.

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 60301(a)46 App.:121 (2d sentence words before semicolon).Aug. 5, 1909, ch. 6, § 36 (1st sentence), 36 Stat. 111; Pub. L. 101–508, title X, § 10402(a), Nov. 5, 1990, 104 Stat. 1388–398; Pub. L. 103–66, title IX, § 9001(a)(1), (2), (c)(1), Aug. 10, 1993, 107 Stat. 402; Pub. L. 105–33, title IX, § 9201(a), Aug. 5, 1997, 111 Stat. 671. 60301(b)46 App.:121 (2d sentence words after semicolon). 60301(c)46 App.:132.Mar. 8, 1910, ch. 86, 36 Stat. 234; Pub. L. 101–508, title X, § 10402(b), Nov. 5, 1990, 104 Stat. 1388–399; Pub. L. 103–66, title IX, § 9001(b), Aug. 10, 1993, 107 Stat. 402; Pub. L. 105–33, title IX, § 9201(b), Aug. 5, 1997, 111 Stat. 671. In this section, the tax rates for fiscal years 1991 through 2002 are omitted as obsolete. In subsection (a)(1), the words “West Indies Islands” are substituted for “West India Islands” to conform to current geographic terminology. The word “Newfoundland” is omitted because Newfoundland is now part of Canada. In subsection (a)(2), the reference to the definitions in section 2101 is confined to “recreational vessel” because the definitions of “vessel of the United States” and “barge” are being moved to chapter 1 of the revised title and being made applicable title-wide.

Editorial Notes

Amendments

2008—Pub. L. 110–181, § 3524(b), repealed Pub. L. 109–171, § 4001. See 2006 Amendment note below. Subsecs. (a), (b). Pub. L. 110–181, § 3524(a)(1), incorporated the substance of the amendment by Pub. L. 109–171, § 4001, into this section by substituting “4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter,” for “2 cents per ton (but not more than a total of 10 cents per ton per year)” in subsec. (a) and “13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter,” for “6 cents per ton (but not more than a total of 30 cents per ton per year)” in subsec. (b). See 2006 Amendment note below and section 18(a) of Pub. L. 109–304, set out as a Legislative Purpose and

Construction

note preceding section 101 of this title. 2006—Pub. L. 109–171, § 4001, which directed the amendment of section 121 and 132 of the former Appendix to this title from which this section was derived, was repealed by Pub. L. 110–181, § 3524(b). See 2008 Amendment note for subsecs. (a), (b) and

Historical and Revision Notes

above.

§60301 Regular Tonnage Taxes

Summary

Title 46, §60301

Notes & Related Subsidiaries

Historical and Revision Notes

Editorial Notes

Amendments

Construction

Historical and Revision Notes

Citations & Metadata