Title 48 — Territories and Insular PossessionsRelease 119-73not60

§1406i Taxes and Fees; Power to Assess and Collect; Ports of Entry; Export Duties

Title 48 › Chapter 7— VIRGIN ISLANDS › Subchapter II— CIVIL GOVERNMENT › § 1406i

Last updated Apr 5, 2026|Official source

Summary

Local governments may set and collect taxes, license fees, service charges, and royalties for franchises and concessions for the Virgin Islands as their municipal councils allow. Money raised for a special purpose must be kept in a special fund in the Virgin Islands treasury and spent only for that purpose unless the local legislative authority allows otherwise after the purpose is done. Until Congress changes the rule, import and customs laws now used in Saint Thomas and Saint John apply to the whole Virgin Islands. The Secretary of the Treasury must name the ports and sub‑ports of entry, make rules, hire officers, set their pay, and pay those costs from customs receipts. Export duties that existed on June 22, 1936 may be lowered, removed, or restored by a municipal council, but no new export duties may be created except by Congress.

Full Legal Text

Title 48, §1406i

Territories and Insular Possessions — Source: USLM XML via OLRC

Taxes and assessments on property and incomes, internal-revenue taxes, license fees, and service fees may be imposed and collected, and royalties for franchises, privileges, and concessions granted may be collected for the purposes of the Government of the Virgin Islands as may be provided and defined by the municipal councils herein established: Provided, That all money hereafter derived from any tax levied or assessed for a special purpose shall be treated as a special fund in the treasury of the Virgin Islands and paid out for such purpose only, except when otherwise authorized by the legislative authority having jurisdiction after the purpose for which such fund was created has been accomplished. Until Congress shall otherwise provide, all laws concerning import duties and customs in the municipality of Saint Thomas and Saint John now in effect shall be in force and effect in and for the Virgin Islands: Provided, That the Secretary of the Treasury shall designate the several ports and sub-ports of entry in the Virgin Islands of the United States and shall make such rules and regulations and appoint such officers and employees as he may deem necessary for the administration of the customs laws in the Virgin Islands of the United States; and he shall fix the compensation of all such officers and employees and provide for the payment of such compensations and other expenses of the collection of duties, fees, and taxes imposed under the customs laws from the receipts thereof. The export duties in effect on June 22, 1936 may be from time to time reduced, repealed, or restored by ordinance of the municipal council having jurisdiction: Provided further, That no new export duties shall be levied in the Virgin Islands except by the Congress.

Reference

Citations & Metadata

Citation

48 U.S.C. § 1406i

Title 48 — Territories and Insular Possessions

Last Updated

Apr 5, 2026

Release point: 119-73not60