Cruise ship passenger tax

(1) Subject to the provisions of this Act, a tax to be known as the “cruise ship passenger tax” is hereby imposed, which shall be levied and charged on, and paid by, each manifested cruise ship passenger on a cruise ship entering and leaving Belize and which tenders its passengers to the Fort Street Tourism Village. (2) The rate of tax payable under sub-section (1) and any variation thereof, shall be determined by the Belize Tourism Board. 6 (3) A determination made under sub-section (2) shall be made by Order published in the Gazette. (4) An Order made under sub-section (3) shall be laid before the House of Representatives and be subject to negative resolution. (5) The cruise ship passenger tax is not payable by a passenger who– (a) is under the age of five years; (b) enjoys diplomatic immunities or privileges; (c) is a crew member of the vessel and who is on duty (d) is exempted from payment of the tax under any other law; (e) is a resident passenger; (f) is a person deported to Belize.