46 U.S.C. § 60302 — Special tonnage taxes

Page 530 TITLE 46—SHIPPING § 60301 HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 60109 .......... 46 App.:98. R.S. § 4204; Apr. 5, 1906, ch. 1366, § 3, 34 Stat. 100. This section is substituted for the source provision to eliminate unnecessary words. CHAPTER 603—TONNAGE TAXES AND LIGHT MONEY Sec. 60301. Regular tonnage taxes. 60302. Special tonnage taxes. 60303. Light money. 60304. Presidential suspension of tonnage taxes and light money. 60305. Vessels in distress. 60306. Vessels not engaged in trade. 60307. Vessels engaged in coastwise trade or the fisheries. 60308. Vessels engaged in Great Lakes trade. 60309. Passenger vessels making trips between ports of the United States and foreign ports. 60310. Vessels making daily trips on interior waters. 60311. Hospital vessels in time of war. 60312. Rights under treaties preserved. § 60301. Regular tonnage taxes (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 fis- cal year thereafter, 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 Amer- ica bordering the Caribbean Sea; or (2) a vessel returning to the same port or place in the United States from which it de- parted, 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 sec- tion 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 fis- cal 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 for- eign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States. (Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1677; Pub. L. 109–171, title IV, § 4001, Feb. 8, 2006, 120 Stat. 27; Pub. L. 110–181, div. C, title XXXV, § 3524, Jan. 28, 2008, 122 Stat. 600.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 60301(a) ...... 46 App.:121 (2d sen- tence words be- fore 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 sen- tence 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 ‘‘Newfound- land’’ 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’’ be- cause 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), incor- porated 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 ex- ceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to ex- ceed 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 sections 121 and 132 of the former Appen- dix 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. § 60302. Special tonnage taxes (a) ENTRY FROM FOREIGN PORT OR PLACE.—Re- gardless of whether a tax is imposed under sec- tion 60301 of this title, a tax is imposed on a ves- sel 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 sub- ject 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. Page 531 TITLE 46—SHIPPING § 60303 (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 TRANS- PORTING PROPERTY BETWEEN DISTRICTS.—Re- gardless of whether a tax is imposed under sec- tion 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 an- other district when transporting goods loaded in one district to be delivered in another district. (c) EXCEPTION FOR VESSELS BECOMING DOCU- MENTED.—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. (Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1677.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 60302(a) ...... 46 App.:121 (1st sen- tence, 5th sen- tence words be- fore semicolon, last sentence words after semi- colon). R.S. § 4219 (1st, 2d sentences, 4th sentence words before semicolon, last sentence words before 1st semi- colon and after last semi- colon); Feb. 27, 1877, ch. 69, § 1, 19 Stat. 250. 60302(b) ...... 46 App.:121 (4th sen- tence words be- fore proviso). 60302(c) ...... 46 App.:121 (4th sen- tence proviso). Mar. 4, 1915, ch. 171, § 1, 38 Stat. 1193. In subsections (a) and (b), the words ‘‘Regardless of whether a tax is imposed under section 60301 of this title’’ are added for clarity. See 19 C.F.R. § 4.20(c) (2003). In subsection (a)(1), the word ‘‘owned’’ is substituted for ‘‘belonging’’ for consistency in the revised title. In subsection (a)(3), the words ‘‘vessel of the United States’’ are substituted for ‘‘vessel’’ for clarity. In subsection (c), the words ‘‘The tax of 50 cents per ton’’ are substituted for ‘‘no such duty’’ in 46 App. U.S.C. 121 to conform more closely to the language in section 1 of the Act of March 4, 1915 (ch. 171, 38 Stat. 1193). The word ‘‘documented’’ is substituted for ‘‘reg- istered’’ for consistency in the revised title. The words ‘‘In addition to the tonnage-duty above imposed, there shall be paid a tax, at the rate of thirty cents per ton, on vessels which shall be entered at any custom-house within the United States from any for- eign port or place’’ in R.S. § 4219 were omitted from the original codification of R.S. § 4219 in 46 U.S.C. 121 (1926 edition, 44 Stat. 1467). A codification note which first appeared in the 1958 edition of the United States Code for 46 U.S.C. 121 says that the words apparently were omitted as superseded and repealed by section 14 of the Act of June 26, 1884 (ch. 121, 23 Stat. 57), as amended by section 11 of the Act of June 19, 1886 (ch. 421, 24 Stat. 81), and section 1 of the Act of April 4, 1888 (ch. 61, 25 Stat. 80). § 60303. Light money (a) IMPOSITION OF TAX.—A tax of 50 cents per ton, to be called ‘‘light money’’, is imposed on a vessel not of the United States at each entry in a port of the United States. This tax shall be im- posed and collected under the same regulations that apply to tonnage taxes. (b) EXCEPTION FOR VESSELS OWNED BY CITI- ZENS.— (1) IN GENERAL.—Subsection (a) does not apply to a vessel owned only by citizens of the United States if— (A) the vessel is carrying a regular docu- ment issued by a customhouse of the United States proving the vessel to be owned only by citizens of the United States; and (B) on entry of the vessel from a foreign port, the individual designated under para- graph (2) states under oath that— (i) the document contains the names of all the owners of the vessel; or (ii) part of the ownership has been trans- ferred since the document was issued and, to the best of that individual’s knowledge and belief, the vessel is still owned only by citizens of the United States. (2) PERSON TO MAKE STATEMENT.—The state- ment under paragraph (1)(B) shall be made by— (A) an owner if one resides at the port of entry; or (B) the master if an owner does not reside at the port of entry. (c) EXCEPTION FOR VESSELS BECOMING DOCU- MENTED.—Subsection (a) does not apply to a ves- sel 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. (Pub. L. 109–304, § 9(b), Oct. 6, 2006, 120 Stat. 1678; Pub. L. 115–232, div. C, title XXXV, § 3546(v), Aug. 13, 2018, 132 Stat. 2327.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 60303(a) ...... 46 App.:128 (words before proviso). R.S. § 4225. 60303(b) ...... 46 App.:129. R.S. § 4226. 60303(c) ...... 46 App.:128 (pro- viso). Mar. 4, 1915, ch. 171, § 1, 38 Stat. 1193. In subsection (a), the word ‘‘tax’’ is substituted for ‘‘duty’’, and the word ‘‘imposed’’ is substituted for ‘‘levied and collected’’, for consistency in the chapter. The words ‘‘in the same manner’’ are omitted as unnec- essary. In subsection (b)(1), before subparagraph (A), the words ‘‘does not apply to’’ are substituted for ‘‘shall not be deemed to operate upon’’ to eliminate unneces- sary words. The word ‘‘unregistered’’ is omitted as un- necessary. The word ‘‘only’’ is added for clarity and for consistency in the revised title. In subparagraph (A), the words ‘‘owned only by citizens of the United States’’ are substituted for ‘‘American property’’ for consistency. In subparagraph (B)(ii), the words ‘‘sold or’’ are omitted as unnecessary. The words ‘‘owned only by citizens of the United States’’ are substituted for ‘‘no foreign subject or citizen has . . . any share, by way of trust, confidence, or otherwise’’ to eliminate un- necessary words. In subsection (b)(2), subparagraph (A) is substituted for ‘‘if the same shall be at the port at which the owner or any of the part owners reside’’, and subparagraph (B) is substituted for ‘‘If the owner or any part owner does not reside at the port or place at which such vessel shall enter, then the master shall make oath to the like effect’’, to eliminate unnecessary words. Editorial Notes AMENDMENTS 2018—Subsec. (c). Pub. L. 115–232 substituted ‘‘Sub- section (a) does’’ for ‘‘Subsection (a) section does’’.