15 MB - Great Lakes Maritime Research Institute

Chapter 2: Great Lakes Maritime Tax Inventory2.1 Tax dataData include individual assessments currently levied on the commercial maritimeindustry by federal agencies (119 assessments).Note: Most variables have footnotes. The database is presented in Appendix A to thisreport (without notes) and the full data is available in digital format from the Great LakesMaritime Research Institute.Each data record is made up of the following variables:Assessment nameDescription of the assessmentAgency that levies the assessmentType of service provided, tax, or duty associated with assessmentType of vessel the assessment is levied onCommerce type of vessel the assessment is levied onFlag type of vessel the assessment is levied onPayor of the assessmentEntity that collects the assessmentType of fund that receives the collectionsEntity that uses the collectionsFormula and frequency of assessmentCollection amounts for FY 1989 through FY 1991, FY 1996 through FY 1998,and estimated collections for FY 1999Collection limitationsLaws and regulations2.2 Analysis of Tax DataAn overview of federal agencies represented in this inventory shows the following rankorder by number of assessments:2.1 Overview of Federal Agencies Ranked by Number of Assessment on MaritimeCommerceCoast Guard, U.S. Dept. of Transportation 25National Marine Fisheries Services, National Oceanic and Atmospheric Administration 23Federal Maritime Commission 17Panama Canal Commission 17Customs Service, U.S. Treasury 13Maritime Administration, U.S. Dept. of Transportation 8Federal Communications Commission 8Internal Revenue Service, U.S. Treasury 3Animal, Plant, and Health Inspection Service, U.S. Dept. of Agriculture 3National Marine Fisheries Services, National Oceanic and Atmospheric Administration 1Grain Inspection, Packers, and Stockyards Administration, U.S. Dept. of Agriculture 1Centers for Disease Control and Prevention, U.S. Dept. Health and Human Services 18