(a) As used in the section the term—
(1) “Cruise ship” means a passenger vessel over 100 gross tons which is authorized to carry more than 12 passengers for hire making voyages lasting more than 24 hours, of which any part is on the high seas. The term does not include a ferry boat.
(2) “Marine terminal operator” means a person engaged in St. Thomas and St. John in the business of furnishing wharfage, dock, warehouse, or other terminal facilities in connection with cruise ships and other ocean common carriers. The term includes all public and private operators and specifically includes the Virgin Islands Port Authority and the West Indian Company, Limited.
(b) Every passenger transported by a cruise ship using the facilities of a marine terminal operator in the District of St. Thomas and St. John shall pay to the Virgin Islands Port Authority a marine terminal user's tax at the rate of $1 per passenger collected by the marine terminal operator and remitted to the Virgin Islands Port Authority.
(c) The tax imposed by subsection (b) is not a part of the rate structure of the West Indian Company Limited, or the Virgin Islands Port Authority.
(d) [Deleted].