Requires the Department of Transportation to assess a per passenger head fee against cruise ships docking in the State's commercial harbors in addition to existing port user fees. Establishes the Cruise Ship Special Fund. Repeals existing law imposing the Transient Accommodations Tax on cruise ships, effective retroactive to 1/1/2026. Appropriates funds. Effective 7/1/3000. (HD1)

Statutes affected:
SB2698: 37-79, 237D-1, 237D-2
SB2698 HD1: 37-79, 237D-1, 237D-2
SB2698 SD1: 37-79, 237D-1, 237D-2
SB2698 SD2: 37-79, 237D-1, 237D-2