The U.S. harbor maintenance tax: A bad idea whose time has passed?

Transportation Journal

Volumn 46, Issue 3, 2007, Pages 59-70

  Skalberg, Randall K ^a  

^a UNIVERSITY OF MINNESOTA DULUTH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34547888309     PISSN: 00411612     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Note

References (62)

1. American Association of Port Authorities (2000), "Organizations Opposed to Harbor Services Fund Proposal," AAPA, 07 Feb. 2000, http://www.aapaports.org/pressroom/feb072000.htm, accessed 13 Sept. 2006.
2. American Association of Port Authorities (2006), "America's Ports Today," AAPA. Feb. 2006, www.aapaports.org/pdf/ 8-pg_Americas_Ports_Today.pdf, accessed 13 Sept. 2006.
3. American Association of Port Authorities (2006), "Repeal the Harbor Maintenance Tax Now!," AAPA, 2006, www.aapaports.org/ govrelations/ hmt_repeal¶per.htm, accessed 13 Sept. 2006.
4. American Association of Port Authorities (2006), "The History of the Harbor Maintenance Tax," AAPA, 2006, www.aapa-ports.org/ govrelations/historyhmt.htm, accessed 13 Sept. 2006.
5. American Association of Port Authorities (2006), "The History of the Harbor Maintenance Tax," AAPA. 2006, www.aapa-ports.org/ govrelations/historyhmt.htm, accessed 13 Sept. 2006.
6. Evansville Airport v. Delta Airlines. No. 405 U.S. 707. United States Supreme Court. 19 Apr. 1972, http://caselaw.lp.findlaw.com/scripts/ getcase.pl?court=US&vol=405&invol=707, accessed 13 Sept. 2006.
7. Kumar, Shashi (2002), "User Charges for Port Cost Recovery: the US Harbour Maintenance Tax Controversy," International Journal of Maritime Economics 4 149-163k, http://www.palgrave-journals.com/ijme/ journal/v4/n2/abs/9100040a.html; jsessionid=F703FA885C66995196500F5EA7C4794E, accessed 13 Sept. 2006.
8. Library of Congress v. Shaw. No. 85-54. United States Supreme Court. 01 July 1986, http://caselaw.lp.findlaw.com/scripts/getcase.pl? friend=nytimes&navby=case&court=us&vol=478&invol-310, accessed 13 Sept. 2006.
9. Lipton, Eric (2003), "City Seeks Ideas as Trash Costs Dwarf Estimate," New York Times; 2 Dec.
10. Lundell, S., Princess Cruises, Inc. v. United States: "Will the Love Boat Finally Sink the Harbor Maintenance Tax," Minn. J. Global Trade 325 Summer, 1999, 8.
11. Messer, David M. (1998), "The Harbor Maintenance Tax: All Dredged Up and No Place to Go," Tulsa Journal of Comparative & International Law, Fall 1998, 6.
12. Nagle, Kurt J. Address, United States Capital Building, Washington, DC. 26 May 1999, http://www.house.gov/transportation/water/hearing/05-26-99/ nagle.html, accessed 20 Sept. 2006.
13. National Ports and Waterway Institute (2005), "Short-Sea Vessel Service and Harbor Maintenance Tax," October, University of New Orleans, New Orleans, LA 5.1 http://www.shortsea.us/ scoop_hmt_report.pdf#search=%22short%20sea%20vessel% 20service%20and%20Harbor%22, accessed 20 Sept. 2006.
14. Online Taxes (2006), "I.R.C. 179 Expense," OLT, 2006, http://www.online-taxes.com/main/tc/AZ/751.asp, accessed 13 Sept. 2006.
15. Pace v. Burgess. No. 92 U.S. 372. United States Supreme Court. Oct. 1875. http://caselaw.lp.findlaw.com/cgi-bin/ getcase.pl?friend=nytimes&court=us&vol=92&invol=372, accessed 13 Sept. 2006.
16. Port of Seattle (2006), "Container Terminals," Port of Seattle Seaport Cargo, http://www.portseattle.org/seaport/cargo/ container.shtml, accessed 13 Sept. 2006.
17. Price, William and J. Vickerman (2004), "Great Lakes Cargo and Passenger Ferry Systems," American Society of Civil Engineers, June 3, 2004.
18. Representative Borski and Representative Oberstar, United States. Cong. House. Support for Harbor Investment Program Act. 106th Cong., 1st sess. HR 1260. 24 Mar. 1999, http://thomas.loc.gov/cgi-bin/query/ D?c106:1:./temp/~c106Aiq7p1::, accessed 11 Sept. 2006.
19. Representative Dunn, United States, Cong. House. United States Port Opportunity and Revitalizing Trade Act of 2002. 107th Cong., 2nd sess. HR 5199. 24 July 2004. http://thomas.loc.gov/cgi-bin/query/ D?c107:1:./temp/~c1079c7jZw::, accessed 11 Sept. 2006.
20. Representative English, United States, Amend the Internal Revenue Code of 1986 to Exempt From the Harbor Maintenance Tax Certain Truck Cargo on a Ferry Operating Between Two Ports for the Sole Purpose of Bypassing Traffic Congestion on the Nearest International Bridge Serving the Area in Which Such Ports Are Located, 108th Cong., 2nd sess. HR 3882. 03 Mar. 2004. http://thomas.loc.gov/cgi-bin/query/D?c108:1:./temp/ ~mdbs1xx4Za::, accessed 11 Sept. 2006.
21. Representative Jones, United States. Cong. House. Great Lakes Short Sea Shipping Enhancement Act of 2006. 109th Cong., 2nd sess. HR 5589. 26 July 2006. http://thomas.loc.gov/cgi-bin/query/D?c109:1:./temp/ ~cl09wyOCos::, accessed 11 Sept. 2006.
22. Representative McDermott, United States. Cong. House. Amend the Internal Revenue Code of 1986 to reduce the Harbor Maintenance Tax If the Harbor Maintenance Trust Fund is Over-funded. 104th Cong., 1st sess. HR 1138. 06 Mar. 1995. http://thomas.loc.gov/cgibin/query/ D?c104:1:./temp/~l04CQCj7q:, accessed 11 Sept. 2006.
23. Representative Studds and Representative Moakley, United States. Cong. House. Reduce the Harbor Maintenance Tax, Amend Its Applicability and Enhance Its Enforcement. 102nd Cong., 2nd sess. HR 5896. 12 Aug. 1992. 1 http://thomas.loc.gov/cgi-bin/query/D?c102:1:./temp/ ~c102srTeC3::, accessed 11 Sept. 2006.
24. Representative Weldon, United States. Cong. House. Short Sea Shipping Tax Exemption Act of 2005. 109th Cong., 1st sess. HR 3319. 18 May 2005. http://thomas.loc.gov/cgi-bin/query/D?c109:1:./temp/~c109YvC4Vm::, accessed 11 Sept. 2006.
25. Request for Consultations by the European Communities: United States - Harbor Maintenance Tax, Feb 16, 1998; Request for Consultations: Communication from Canada: United States - Harbor Maintenance Tax, March 3, 1998; Request for Consultations: Communication from Japan: United States - Harbor Maintenance Tax, March 3, 1998; Request for Consultations: Communication from Norway: United States - Harbor Maintenance Tax, March 5, 1998.
26. Stewart, Lavoie, and Shutes (2003), "Parameters for a Roll-On Roll-Off Marine Intermodal Service on Lake Superior," TRB 2003 Annual Meeting CD-ROM http://www.ltrc.lsu.edu/TRB_82/ TRB2003-001828.pdf, accessed 13 Sept. 2006.
27. Stewart, Richard D. (2005), "Great Lakes Marine Transportation System," White Paper Prepared for the Midwest Freight Corridor Study, http://www.uppermidwestfreight.org/files/ Great_Lakes_Marine_Transportation_System_11-9-05.pdf, accessed 13 Sept. 2006.
28. Swisher International v. United States. No. 99-1277. United States Court of Appeals for the Federal Circuit. 28 Feb. 2000. http:// www.ll.georgetown.edu/Federal/judicial/fed/opinions/99opinions/ 99-1277.html, accessed 13 Sept. 2006.
29. United States Department of the Treasury, Treasury Education Office (2002), "History of the U.S. Tax System," www.treasury.gov/ education/fact-sheets/taxes/ustax.shtml, accessed 13 Sept. 2006.
30. United States v. United States Shoe Corporation. No. 97-372. Supreme Court of the United States. 31 Mar. 1998. www.law.cornell.edu/supct/html/ 97-372.ZO.html, accessed 13 Sept. 2006.
31. World Trade Organization (1998), "Dispute Settlement: United States-Harbor Maintenance Tax," WTO. 06 Feb. 1998, http://www.wto.org/english/tratop_e/dispu_e/cases_e/ds118_e.htm, accessed 20 Sept. 2006.
32. American Association of Port Authorities (2000), "Organizations Opposed to Harbor Services Fund Proposal," AAPA, 07 Feb. 2000, http://www.aapaports.org/pressroom/feb072000.htm, accessed 13 Sept. 2006.
33. American Association of Port Authorities (2006), "America's Ports Today," AAPA. Feb. 2006, www.aapaports.org/pdf/ 8-pg_Americas_Ports_Today.pdf, accessed 13 Sept. 2006.
34. American Association of Port Authorities (2006), "Repeal the Harbor Maintenance Tax Now!," AAPA, 2006, www.aapaports.org /govrelations/hmt_repeal_paper.htm, accessed 13 Sept. 2006.
35. American Association of Port Authorities (2006), "The History of the Harbor Maintenance Tax," AAPA, 2006, www.aapa-ports.org/ govrelations/historyhmt.htm, accessed 13 Sept. 2006.
36. American Association of Port Authorities (2006), "The History of the Harbor Maintenance Tax," AAPA. 2006, www.aapa-ports.org/ govrelations/historyhmt.htm, accessed 13 Sept. 2006.
37. Evansville Airport v. Delta Airlines. No. 405 U.S. 707. United States Supreme Court. 19 Apr. 1972, http://caselaw.lp.findlaw.com/scripts/ getcase.pl?court=US&vol=405&invol=707, accessed 13 Sept. 2006.
38. Kumar, Shashi (2002), "User Charges for Port Cost Recovery: the US Harbour Maintenance Tax Controversy," International Journal of Maritime Economics 4 149-163k, http://www.palgrave-journals.com/ijme/ journal/v4/n2/abs/9100040a.html; jsessionid=F703FA885C66995196500F5EA7C4794E, accessed 13 Sept. 2006.
39. Library of Congress v. Shaw. No. 85-54. United States Supreme Court. 01 July 1986, http://caselaw.lp.findlaw.com/scripts/getcase.pl?friend= nytimes&navby=case&court=us&vol=478&invol-310, accessed 13 Sept. 2006.
40. Lipton, Eric (2003), "City Seeks Ideas as Trash Costs Dwarf Estimate," New York Times; 2 Dec.
41. Lundell, S., Princess Cruises, Inc. v. United States: "Will the Love Boat Finally Sink the Harbor Maintenance Tax," Minn. J. Global Trade 325 Summer, 1999, 8.
42. Messer, David M. (1998), "The Harbor Maintenance Tax: All Dredged Up and No Place to Go," Tulsa Journal of Comparative & International Law, Fall 1998, 6.
43. Nagle, Kurt J. Address, United States Capital Building, Washington, DC. 26 May 1999, http://www.house.gov/transportation/water/hearing/05-26-99/ nagle.html, accessed 20 Sept. 2006.
44. National Ports and Waterway Institute (2005), "Short-Sea Vessel Service and Harbor Maintenance Tax," October, University of New Orleans, New Orleans, LA 5.1 http://www.shortsea.us/ scoop_hmt_report.pdf#search=%22short%20sea%20vessel% 20service%20and%20Harbor%22, accessed 20 Sept. 2006.
45. Online Taxes (2006), "I.R.C. 179 Expense," OLT, 2006, http://www.online-taxes.com/main/tc/AZ/751.asp, accessed 13 Sept. 2006.
46. Pace v. Burgess. No. 92 U.S. 372. United States Supreme Court. Oct. 1875. http://caselaw.lp.findlaw.com/cgi-bin/ getcase.pl?friend=nytimes&court=us&vol=92&invol=372, accessed 13 Sept. 2006.
47. Port of Seattle (2006), "Container Terminals," Port of Seattle Seaport Cargo, http://www.portseattle.org/seaport/cargo/ container.shtml, accessed 13 Sept. 2006.
48. Price, William and J. Vickerman (2004), "Great Lakes Cargo and Passenger Ferry Systems," American Society of Civil Engineers, June 3, 2004.
49. Representative Borski and Representative Oberstar, United States. Cong. House. Support for Harbor Investment Program Act. 106th Cong., 1st sess. HR 1260. 24 Mar. 1999, http://thomas.loc.gov/cgi-bin/query/ D?c106:1:./temp/~c106Aiq7p1::, accessed 11 Sept. 2006.
50. Representative Dunn, United States, Cong. House. United States Port Opportunity and Revitalizing Trade Act of 2002. 107th Cong., 2nd sess. HR 5199. 24 July 2004. http://thomas.loc.gov/cgi-bin/query/ D?c107:1:./temp/~c1079c7jZw::, accessed 11 Sept. 2006.
51. Representative English, United States, Amend the Internal Revenue Code of 1986 to Exempt From the Harbor Maintenance Tax Certain Truck Cargo on a Ferry Operating Between Two Ports for the Sole Purpose of Bypassing Traffic Congestion on the Nearest International Bridge Serving the Area in Which Such Ports Are Located, 108th Cong., 2nd sess. HR 3882. 03 Mar. 2004. http://thomas.loc.gov/cgi-bin/query/D?c108:1:./temp/ ~mdbs1xx4Za::, accessed 11 Sept. 2006.
52. Representative Jones, United States. Cong. House. Great Lakes Short Sea Shipping Enhancement Act of 2006. 109th Cong., 2nd sess. HR 5589. 26 July 2006. http://thomas.loc.gov/cgi-bin/query/D?c109:1:./temp/ ~cl09wyOCos::, accessed 11 Sept. 2006.
53. Representative McDermott, United States. Cong. House. Amend the Internal Revenue Code of 1986 to reduce the Harbor Maintenance Tax If the Harbor Maintenance Trust Fund is Over-funded. 104th Cong., 1st sess. HR 1138. 06 Mar. 1995. http://thomas.loc.gov/cgibin/query/ D?c104:1:./temp/~l04CQCj7q:, accessed 11 Sept. 2006.
54. Representative Studds and Representative Moakley, United States. Cong. House. Reduce the Harbor Maintenance Tax, Amend Its Applicability and Enhance Its Enforcement. 102nd Cong., 2nd sess. HR 5896. 12 Aug. 1992. 1 http://thomas.loc.gov/cgi-bin/query/D?c102:1:./temp/ ~c102srTeC3::, accessed 11 Sept. 2006.
55. Representative Weldon, United States. Cong. House. Short Sea Shipping Tax Exemption Act of 2005. 109th Cong., 1st sess. HR 3319. 18 May 2005. http://thomas.loc.gov/cgi-bin/query/D?c109:1:./temp/~c109YvC4Vm::, accessed 11 Sept. 2006.
56. Request for Consultations by the European Communities: United States - Harbor Maintenance Tax, Feb 16, 1998; Request for Consultations: Communication from Canada: United States - Harbor Maintenance Tax, March 3, 1998; Request for Consultations: Communication from Japan: United States - Harbor Maintenance Tax, March 3, 1998; Request for Consultations: Communication from Norway: United States - Harbor Maintenance Tax, March 5, 1998.
57. Stewart, Lavoie, and Shutes (2003), "Parameters for a Roll-On Roll-Off Marine Intermodal Service on Lake Superior," TRB 2003 Annual Meeting CD-ROM http://www.ltrc.lsu.edu/TRB_82/ TRB2003-001828.pdf, accessed 13 Sept. 2006.
58. Stewart, Richard D. (2005), "Great Lakes Marine Transportation System," White Paper Prepared for the Midwest Freight Corridor Study, http://www.uppermidwestfreight.org/files/ Great_Lakes_Marine_Transportation_System_11-9-05.pdf, accessed 13 Sept. 2006.
59. Swisher International v. United States. No. 99-1277. United States Court of Appeals for the Federal Circuit. 28 Feb. 2000. http:// www.ll.georgetown.edu/Federal/judicial/fed/opinions/99opinions/ 99-1277.html, accessed 13 Sept. 2006.
60. United States Department of the Treasury, Treasury Education Office (2002), "History of the U.S. Tax System," www.treasury.gov/ education/fact-sheets/taxes/ustax.shtml, accessed 13 Sept. 2006.
61. United States v. United States Shoe Corporation. No. 97-372. Supreme Court of the United States. 31 Mar. 1998. www.law.cornell.edu/supct/html/ 97-372.ZO.html, accessed 13 Sept. 2006.
62. World Trade Organization (1998), "Dispute Settlement: United States-Harbor Maintenance Tax," WTO. 06 Feb. 1998, http://www.wto.org/ english/tratop_e/dispu_e/cases_e/ds118_e.htm, accessed 20 Sept. 2006.