No Legislative Support for Head Tax

Andrew Marshalleck

The so-called head tax, paid by cruise ship passengers to enter Belize, is collected by the Belize Tourism Board (B.T.B.) and shared with the Belize City Council, Protected Areas Conservation Trust (PACT) and FSTV, which receives a majority. However, despite being in existence for several years, there is no legislative support for it, according to Marshalleck.

Andrew Marshalleck, Attorney for Michael Feinstein

“What the law says is that all monies raised or collected by Belize must go into the Consolidated Revenues Fund or into some public fund established for specific purpose. In relation to the City Council, there is the Belize City fund established, which is a public fund established for the purposes of the city. And the law authorizes certain monies collected by the City Council to go in there. The Protected Areas Conservation Trust likewise, there is a Protected Areas Conservation Trust Fund established by law into which certain fees that are collected are authorized by law to pay into it. The Town Councils Act likewise establishes a Town Council Fund into which certain taxes that are collected by town councils can be paid and the monies accessed. There is no tourism in endowment fund. There is no fund, no special public fund established for the benefit of the tourist board to avoid the monies going into the Consolidated Revenue Fund and have to be voted out back in the annual appropriation.”