103 STAT. 2362 PUBLIC LAW 101-239—DEC. 19, 1989 SEC. 7502. ACCELERATION OF DEPOSIT REQUIREMENTS FOR AIRLINE TICKET TAX. (a) IN GENERAL.—Section 6302 (relating to mode or time of collec- tion) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: "(e) TIME FOR DEPOSIT OF TAXES ON AIRLINE TICKETS.— If, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by subsection (a) or (b) of section 4261 with respect to amounts considered collected by such person -* •-'"' ' during any semimonthly period, such deposit shall be made not later than the 3rd day (not mcluding Saturdays, Sundays, or legal holi- days) after the close of the 1st week of the 2nd semimonthly period following the period to which such amounts relate." 26 USC 6302 (b) EFFECTIVE DATE.—The amendment made by subsection (a) "°*®- shall apply to payments of taxes considered collected for semi- monthly periods beginning after June 30, 1990. SEC. 7503. INCREASE IN INTERNATIONAL AIR PASSENGER DEPARTURE .j,^,.•:.•^.;::-,'•.. TAX. (a) IN GENERAL.—Section 4261(c) (relating to tax on use of inter- I national travel facilities) is amended by striking "$3" and inserting "$6". 26 USC 4261 (b) EFFECTIVE DATE. — The amendment made by subsection (a)
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shall apply with respect to transportation beginning after December 31, 1989, which weus not paid for before such date. SEC. 7504. SHIP PASSENGERS INTERNATIONAL DEPARTURE TAX. (a) IN GENERAL. — Chapter 36 (relating to certain other excise taxes) is amended by inserting after subchapter A the following new subchapter: "Subchapter B—Transportation by Water "Sec. 4471. Imposition of tax. "Sec. 4472. Definitions and special rules. "SEC. 4471. IMPOSITION OF TAX. "(a) IN GENERAL.—There is hereby imposed a tax of $3 per pas- senger on a covered voyage. "(b) BY WHOM PAID.—The tax imposed by this section shall be paid by the person providing the covered voyage. "(c) TIME OF IMPOSITION. —The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States. "SEC. 4472. DEFINITIONS. "For purposes of this subchapter— (X) COVERED VOYAGE.— "(A) IN GENERAL.—The term 'covered voyage* means a voyage of— "(i) a commercial passenger vessel which extends over 1 or more nights, or "(ii) a commercial vessel transporting passengers en- gaged in gambling aboard the vessel beyond the terri- torial waters of the United States, ?^* during which passengers embark or disembark the vessel in the United States. Such term shall not include any voyage
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