§ 60301. Regular tonnage taxes

• (a) 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) 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) 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) 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) 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) 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) 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.

§ 60303. Light money

• (a) 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 imposed and collected under the same regulations that apply to tonnage taxes.
• (b)
  • (1) Subsection (a) does not apply to a vessel owned only by citizens of the United States if—
    • (A) the vessel is carrying a regular document 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 paragraph (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 transferred 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) The statement 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) Subsection (a) 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.

§ 60304. Presidential suspension of tonnage taxes and light money

If the President is satisfied that the government of a foreign country does not impose discriminating or countervailing duties to the disadvantage of the United States, the President shall suspend the imposition of special tonnage taxes and light money under sections 60302 and 60303 of this title on vessels of that country.

§ 60305. Vessels in distress

A vessel is exempt from tonnage taxes and light money when it enters because it is in distress.

§ 60306. Vessels not engaged in trade

A vessel is exempt from tonnage taxes and light money when not engaged in trade.

§ 60307. Vessels engaged in coastwise trade or the fisheries

A vessel with a registry endorsement or a coastwise endorsement, trading from one port in the United States to another port in the United States or employed in the bank, whale, or other fisheries, is exempt from tonnage taxes and light money.

§ 60308. Vessels engaged in Great Lakes trade

A documented vessel with a registry endorsement, engaged in foreign trade on the Great Lakes or their tributary or connecting waters in trade with Canada, does not become subject to tonnage taxes or light money because of that trade.

§ 60309. Passenger vessels making trips between ports of the United States and foreign ports

A passenger vessel making at least 3 trips per week between a port of the United States and a foreign port is exempt from tonnage taxes and light money.

§ 60310. Vessels making daily trips on interior waters

A vessel making regular daily trips between a port of the United States and a port of Canada only on interior waters not navigable to the ocean is exempt from tonnage taxes and light money, except on its first clearing each year.

§ 60311. Hospital vessels in time of war

In time of war, a hospital vessel is exempt from tonnage taxes, light money, and pilotage charges in the ports of the United States if the vessel is one for which the conditions of the international convention for the exemption of hospital ships from taxation in time of war, concluded at The Hague on December 21, 1904 , are satisfied. The President by proclamation shall name the vessels for which the conditions are satisfied and state when the exemption begins and ends.

§ 60312. Rights under treaties preserved

This chapter and chapter 605 of this title do not affect a right or privilege of a foreign country relating to tonnage taxes or other duties on vessels under a law or treaty of the United States.