To survive any potential constitutional scrutiny to its newly enacted cruise ship tax, Hawaii should emphasize that this is a general, nondiscriminatory tax on temporary lodging—not a levy keyed to the ship itself.
Hawaii’s new cruise ship “green fee” was set to take effect Jan. 1, but the US Court of Appeals for the Ninth Circuit temporarily blocked its enforcement in a New Year’s Eve ruling. The fee expands the levy paid by hotels on gross rental proceeds fro… [335 chars]
Source: Bloomberg Tax News | Published: 2026-01-06T09:30:02Z
Credit: Bloomberg Tax News
