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Commercial Maritime Industry: Updated Information on Federal Assessments
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1999-09-16
[PDF-73.00 KB]
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Abstract:One of the means by which the federal government generates revenue to support America's maritime infrastructure is to enable federal agencies to levy assessments - user fees, taxes, and other charges - upon the commercial maritime industry. As of the date of this report there are 124 assessments imposed on the commercial maritime industry. One of the assessments is the Harbor Maintenance Tax. In March 1998, the U.S. Supreme Court ruled that the export-related portion of the Harbor Maintenance Tax violated the constitutional provision on taxes imposed on exports. The administration has proposed an alternative funding mechanism to replace this fee called the Harbor Services User Fee: a cost-based user fee that would be assessed on commercial vessel operators. This proposed alternative has been controversial, especially with the commercial maritime industry, which contends that it is already burdened with heavy fees and taxes. To help the Congress as it considers a possible replacement for the Harbor Maintenance Tax, the General Accounting Office (GAO) was asked to provide a comprehensive summary of the assessments currently levied on the commercial maritime industry. In addition, the report provides information on the current status of the Harbor Maintenance Trust Fund and the projected annual balances of the fund. 7 Tables, 1 figure, 4 appendices. 28p.
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