Cruise Passenger Tau ( C A P . 122 1
THE CRUISE PASSENGER TAX ACT
Arrangement of Sections
1. Short title.
3 . Imposition of tax.
4. Maintenance and production of records.
CRUISE PASSENGER TAX
(1st November, 1980.)
1. This Act may be cited as the Cruise Passenger Tax short title.
2. In this Act, unless the context othemise requires- Interpretation.
"authorised agent" means the agent for any owner or
charterer of a cruise ship on the occasion of a visit
to Antigua and Barbuda of any such vessel carry-
ing cruise passengers;
"Comptroller" means the officer for the time being
performing the duties of Comptroller of Customs
and includes any officer duly authorised to act on
LAWS OF ANTIGUA AND BARBUDA
2 CAP. 122) Cruise Passenger Tax
"cruise ship" means any seagoing vessel engaged in
carrying passengers in the course of a round-trip
cruise voyage commencing and terminating ouside
Antigua and Barbuda.
L L passenger" means any person, not being a member
of the crew, carried aboard a cruise ship on the
occasion of a visit to Antigua and Barbuda, whether
such cruise ship shall enter harbour or, being in
Antiguan and Barbudan waters, shall remain out-
3. (1) A tax, to be called cruise passenger tax, shall
be charged and collected, subject to and in accordance with
this Act, in respect of every passenger carried aboard a cruise
ship visiting Antigua and Barbuda.
(2) The cruise passenger tax shall be imposed at the
rate of three dollars in United States currency or its equivalent
in other currency, in respect of every passenger so carried.
(3) The tax shall be due and payable by the owner or
charterer of the cruise ship in respect of every passenger
carried, on the occasion of a visit to Antigua and Barbuda,
and it shall be the duty of the authorised agent of any such
owner or charterer to collect the tax due on every such occa-
sion and to account for such tax in such manner as the
Comptroller may from time to time direct.
(4) The tax due under this Act shall be paid weekly
to the Comptroller on such day in each week as the
Comptroller may from time to time direct, together with a
return in such form as may be specified by the Comptroller.
(5) Directions given by the Comptroller in accordance
with subsections (3) and (4) shall be in writing under his
hand, and shall be served on any authorised agent to which
this Act applies.
Maintenance and 4. (1) Every authorised agent shall keep and main-
records. tain a record of all passengers carried aboard any cruise ship
for the owner or charterer of which he is the authorised agent
on the occasion of every visit by such cruise ship to Antigua
LAWS OF ANTIGUA AND BARBUDA
Cruise Passenger Tax (CAP. 122 3
and Barbuda, and shall make such record available on request
for examination at all reasonable hours by the Comptroller
or any officer duly authorised by him.
( 2 ) The Comptroller, or any such officer, shall have
power at all reasonable hours to board a cruise ship on the
occasion of a visit to Antigua and Barbuda and to require
the production to him by the master of such documents as
he may reasonably require in order to ascertain the number
of passengers carried.
5 . (1) An authorised agent who-
(a) wilfully fails to account for, or to pay the tax
due in manner prescribed by this Act; or
( b ) knowingly furnishes a return required by
subsection (4) of section 3 which is false in any material
shall be guilty of an offence and liable on summary con-
viction to a fine not exceeding ten thousand dollars or to
imprisonment for a term not exceeding one year.
( 2 ) A person who wilfully obstructs or hinders the
Comptroller in the performance of his duty or the exercise
of authority under this Act, shall be guilty of an offence and
liable on summary conviction to a fine not exceeding five
thousand dollars or to imprisonment for a term not exceeding
(3 ) Where the offence is committed by a body corporate,
any person who at the time of the commission of the offence
was a director, manager, secretary or other similar officer
of the body corporate, or purported to act in any such
capacity, shall be deemed to have committed that offence,
unless he proves that the contravention was committed
without his consent or connivance and that he exercised all
such diligence to prevent the commission of the offence as
he ought to have exercised having regard to the nature of
his functions in that capacity and to all the circumstances.