Permit the imposition of taxes on vessels operating as tourist accommodations

(1) in subsection (b)—

(A) in paragraph (2)(C), by striking or at the end;

(B) in paragraph (3), by striking the period at the end and inserting; or; and

(C) by adding at the end the following:

(4) taxes on vessels operating as cruise ships, or the passengers or crew of such vessels.; and

(2) by adding at the end the following:

Any non-Federal interest may levy and collect any of the impositions in paragraphs (b)(1), (b)(2), (b)(3), and (b)(4) under clauses 2 and 3 of section 10, and under clause 3 of section 8, of Article 1 of the Constitution.

In this section, the term cruise ship means any vessel that—

(1) docks at any port in the United States; and

(2) charges a fee for and provides an accommodation or living quarter on such vessel to transients.