their head tax twice, Sen. Wendell Hollis (UBP) told the Senate yesterday.

Answering a question tabled by Sen. Trevor Woolridge (PLP), the Opposition spokesman for Transport, Sen. Hollis said the $60 tax charged cruise ship passengers is based on the passengers listed on a ship's manifest when it leaves Bermuda.

So a passenger who switched from ship to plane for the return journey would only pay the $15 tax charged air passengers when they leave.

The only exception would be if a passenger switched suddenly and unexpectedly and was still listed on the ship's manifest.

In that case, he said, the passenger could reclaim the $60 from the shipping company.