yachtsmen have to pay and eliminate the $60 cruise ship passenger tax during the winter.

The 1993 Passenger Tax Amendment Act was one of five pieces of legislation which passed in the Upper House before it adjourned until Monday.

Sen. Wendell Hollis (UBP) said the Passenger Tax Act was amended because it was felt the money such visitors will spend during Bermuda's shoulder months -- November to March, would outweigh the revenue Government gained through the taxes.

But he pointed out that yacht visits to Bermuda did not decrease dramatically with the $30 tax.

He noted that 972 yachts visited Bermuda last year compared to 962 in 1990.

But, he said: "If by reducing the tax for arriving passengers on yachts, we can attract more yachts, then it is felt it is a worthwhile thing to do''.

Noting that cruise ships usually go from the Caribbean to the Mediterranean and vice versa during the shoulder months, Sen. Hollis said Bermuda could also attract ships on their way to those areas.

While supporting the amendments, Sen. Scott said contrary to the yacht statistics given by Sen. Hollis, those in St. George's noticed a decrease in visiting yachts as the tax on visiting yacht passengers increased.

"While it may seem that $15 to $30 is not much, most of the yachting fraternity go from friendly port to friendly port,'' Sen. Scott said. "And if they perceive any problem, the amount of tax can make a difference in whether they come to Bermuda or not.'' He said the yacht passenger tax and cruise ship passenger tax were both a hindrance to the interest of Bermuda.

Sen. Scott recalled that there were howls, laughter, and ridicule when the Opposition suggested that Government waive both taxes.

"But no longer do we in the Opposition just have to speak to opposite benches,'' he said. "The public can hear every nuance of our activities here.'' Sen. Woolridge asked if Government had any information on file of cruise ships interested in coming to Bermuda if the passenger tax was reduced.

He said he was advised by individuals who have a "vested'' interest in St.

George's that while they welcome the reduction in passenger taxes, they would also like to see the elimination of the individual yacht passenger tax.

Senate Vice President Sen. Norma Astwood (Ind) said she also supported the Act.

But she said: "If we are going to encourage more passengers to sail to Bermuda during the shoulder months, I believe it would be helpful to have something interesting while they're here.'' Responding to Sen. Woolridge's question, Sen. Hollis said cruise ship schedules were usually planned 18 months in advance.

It is expected that cruise ships will begin taking advantage of the elimination of winter passenger tax next year, he said.

Sen. Hollis also noted that the visiting yacht figures which he listed were obtained from the reporting centre in St. George's.

Opposition and Independent Senators also supported the 1993 Miscellaneous Taxes (Rates) Amendment Act and the 1993 Hotels Refurbishment (Temporary Customs Duty Relief) Amendment Act.

Sen. Scott agreed the relief stimulated hotel refurbishment and was good for the construction industry, but he said the Opposition was concerned that some hotels benefiting from the relief were not treating staff fairly and were not seen as "good corporate citizens''.

Sen. Scott said hotels should be made to realise that if they want to continue being seen as favourable by Government, they must be good corporate citizens.

Sen. Woolridge also said Government must ensure that hotels benefiting from the relief keep up their standard of maintenance.

Responding Government Senate Leader the Hon. Michael Winfield (UBP) said Sen.

Woolridge's point about hotels keeping up maintenance was "very valid'' and Government vigorously inspected hotels each year.