passengers another tax to pay.

The Miscellaneous Taxes Amendment Act allows Government to charge a tax per cabin for each night a ship is in port in Bermuda.

Cruise ship operators will pay $8 per cabin per night if the ship visits Bermuda between April and August. That rate drops to $4 for ships visiting in September and October. There will be no charge for ships berthing in Bermuda between November and March.

In introducing the legislation Finance Minister Grant Gibbons said the proposed tax increases were discussed with cruise ship owners before being introduced.

These owners agreed to pay the tax as long as the quality of the Island did not drop. They also admitted that they would pass the tax onto their passengers.

Tourism Minister David Dodwell noted that it was the Island's quality which allowed it to charge the tax as well as the fact that the Island had a limit on the number of ships which could berth locally allowing it to control the competition.

Dr. Gibbons said the tax was expected to generate $1.6 million in its first year.

Earlier, several pieces of legislation were tabled in the House of Assembly.

The Companies Amendment Act 1998, is a bill which increases certain fees and penalties payable by companies and exempted overseas partnerships.

Meanwhile, the Hospital Insurance (Artificial Limbs and Appliances) Amendment Regulations 1998 was also tabled.

The amendment comes into operation on April 1, 1998 and has the effect of setting out an insurer's liability for artificial appliances such as artificial limbs or orthopaedic braces.

The insurer's liability will be up to $15,000. However when the maximum liability is not exhausted when the artificial limb is supplied, then the liability transfers to the repair or renewal of the limb as long as it does not exceed 80 percent of the remaining portion.