PUBLIC LAW 109–304—OCT. 6, 2006 ‘‘60311. ‘‘60312.
120 STAT. 1677
Hospital vessels in time of war. Rights under treaties preserved.
‘‘§ 60301. Regular tonnage taxes ‘‘(a) LOWER RATE.—A tax is imposed at the rate of 2 cents per ton (but not more than a total of 10 cents per ton per year) at each entry in a port of the United States of— ‘‘(1) a vessel entering from a foreign port or place in North America, Central America, the West Indies Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering the Caribbean Sea; or ‘‘(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 6 cents per ton (but not more than a total of 30 cents per ton per year) 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. ‘‘§ 60302. Special tonnage taxes ‘‘(a) ENTRY FROM FOREIGN PORT OR PLACE.—Regardless of whether a tax is imposed under section 60301 of this title, a tax is imposed on a vessel at each entry in a port of the United States from a foreign port or place at the following rates: ‘‘(1) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country. ‘‘(2) 50 cents per ton on other vessels not of the United States. ‘‘(3) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States. ‘‘(4) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade. ‘‘(b) VESSELS NOT OF THE UNITED STATES TRANSPORTING PROPERTY BETWEEN DISTRICTS.—Regardless of whether a tax is imposed under section 60301 of this title, a tax of 50 cents per ton is imposed on a vessel not of the United States at each entry in one customs district from another district when transporting goods loaded in one district to be delivered in another district. ‘‘(c) EXCEPTION FOR VESSELS BECOMING DOCUMENTED.—The tax of 50 cents per ton under this section does not apply to a vessel that— ‘‘(1) is owned only by citizens of the United States; and ‘‘(2) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.
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