quickly, after new legislation was passed by the Senate.

The Miscellaneous Taxes Amendment Act 1999 clears the way for cruise ship cabin tax and departure taxes to be gathered more efficiently and promptly.

And it will enable the liability for collection to be split between a ship owner, operator and agent -- with more emphasis on the shore agent to ensure levies are in.

Sen. Patrice Parris (PLP) said it also provided for returns and verifications of various taxes.

Currently departure taxes are $20 by airline, $15 by pleasure craft and $60 by cruise ship.

Opposition Senate Leader Maxwell Burgess (UBP) called for changes to close a loophole which could enable people to duck paying $60 cruise tax when the penalty was much less.

He called for the penalty to be increased, but Government Senate Leader Milton Scott (PLP) said non-payers could be hit for any outstanding taxes and fines for non-payment.

And Independent Senators Alf Oughton and Jeanette Cannonier were concerned that Bermudians who fly out to sail clients' yachts back to the Island, paying a departure tax, will have to pay again on their arrival back at Bermuda.

Sen. Parris said the concerns would be referred back to the Minister.