Port taxes and fees are invoiced upon arrival by the Port Authority. Consider the entry for every ship into a water "parking lot" with "parking fees" being charged.
Basing the total expenditures to be charged, including the number of passenger cabins (Passenger Cabin Tax), size of the ship and duration in port, is determined under Bermuda’s Miscellaneous Taxes Act 1976.
Responsibility for the compensation of all taxes and fees for docking, falls on the "owner, operator or agent of a passenger ship," with the debt payable to the Government of Bermuda.
Expenses pertaining to the Passenger Cabin Tax and port charges are incorporated into the passenger’s total cruise fare. Each cruise line lists the breakdown of these prepaid fees to the passenger at time of purchase.
Unpaid or late taxes and fees contain hefty penalties added on to the cruise line. Disbursement for the taxes and fees are due seven days after departure out of Bermuda.
