Miscellaneous Taxes Amendment Act

What this bill does

This bill replaces the current "large ship infrastructure tax" with a new "transport infrastructure tax" for cruise ships visiting Bermuda's Royal Naval Dockyard. The new tax applies to all cruise ships (not just the largest ones) and increases the rate from $22 to $25 per passenger during peak season.

If passed (voted YES)

• All cruise ships docking at or anchoring near the Royal Naval Dockyard will pay $25 per departing passenger during April 1-October 31 (cruise season)
• Cruise ships visiting during November-March will pay no transport infrastructure tax
• The government will collect more revenue since the tax now applies to all cruise ships, not just the largest ones

If rejected (voted NO)

• The current large ship infrastructure tax system stays in place at $22 per passenger
• Only the largest cruise ships would continue paying the tax, smaller ships remain exempt
• No increase in tourism-related tax revenue from cruise ship operations

Who it affects

This primarily affects cruise ship companies and their passengers visiting Bermuda's Dockyard, as well as local businesses and workers who depend on cruise tourism revenue that helps fund infrastructure improvements.