Carnival Cruise Lines, Inc. v. United States

Opinion for the court filed by Circuit Judge BRYSON. Concurring opinion filed by Chief Judge MICHEL.

BRYSON, Circuit Judge.

The four appellants in this case are Carnival Cruise Lines, Inc., and three of its wholly owned subsidiaries (collectively, “Carnival”). Carnival operates passenger cruise ships and therefore is subject to the Harbor Maintenance Tax (“HMT”), which is assessed under the Harbor Maintenance Revenue Act of 1986 (“HMRA”), Pub.L. No. 99-662, tit. XIV, 100 Stat. 4266-73. The pertinent portions of that Act are codified at 26 U.S.C. §§ 4461-62.

In 1992, the United States Customs…