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2.4 Highlighting the Harbor Maintenance TaxFrom the foregoing tables we find the Harbor Maintenance Tax to be very significant tothe overall burdens placed on Great Lakes maritime commerce. Noting especially theranking of assessments for the top revenue producing assessments, we note from Table2.3 HMT is third in assessments paid by importers, behind Customs Duties, andMerchandise Processing Fee.The HMT is unique to commerce assessments in that the revenue is dedicated tomaintenance of maritime transportation infrastructure. The following chapter in thisreport discusses the HMT and possible changes to the current tax structure to improve theefficiency of port maintenance tax collection and expenditure, and to improve intermodaltransportation fuel efficiency.28
Chapter 3: The U.S. Harbor Maintenance Tax, a Bad Idea Whose Time hasPassed?It’s a sunny mid-summer afternoon at South Bass Island on Lake Erie north of Sandusky,Ohio. The harbor on South Bass Island is filled with hundreds of recreational boatersenjoying the beautiful summer weather, touring the island’s historic sites and stopping forlunch and cold beverage at many of the island’s bars and restaurants. If you travel to thesouth end of the island, you might see an ore carrier traveling through the Great Lakes.The ore carrier will not, however, stop at South Bass Island since its shallow water harboris not suitable for deep water commercial vessels.The Edward L. Ryerson leaves Duluth Harbor bound for Cleveland with a cargo of25,000 tons of taconite a few tons below its maximum capacity. In an unusual attempt toutilize this excess capacity, the Ryerson agrees to accept a small container from St. JudeMedical in Minneapolis. The container (which weighs only a few pounds) holds 500 newheart valves bound for the Cleveland Clinic. The Ryerson can handle the extra weight,and its merchant mariners barely noticethe additional cargo. Upon arrival inCleveland, the two cargo items (taconiteand heart valves) are unloaded andforwarded to US Steel and the ClevelandClinic for further processing. Bothproducts are subject to a tax that fewU.S. taxpayers are familiar with, theU.S. Harbor Maintenance Tax or HMT.Here is where the similarity in transportof these two items ends. The HMT is anad valorem (value based) tax, so theFigure 3: Edward L. Ryersonheart valves draw $4,165 in tax while thetaconite draws $1,836 in tax. It’s ananomaly in our tax system that a tax intended to recover the government’s cost of canaland port dredging would impose a lower amount of tax on 25,000 tons of unprocessedsteel raw materials, than it does on a few pounds of heart valves, but that is how the HMTis structured.It’s also an anomaly that the recreational boaters at South Bass Island received $132,310dollars in dredging services in 1999. An amount paid entirely by the HMT, a tax that isnot assessed to them at all, but rather is borne by the ore carrier and all other forms ofcommercial maritime transportation. As shown in the foregoing Great Lakes taxinventory section of this report, the HMT is one of the most significant contributors toGreat Lakes maritime infrastructure. This section of the report will address the problemsnoted above, and explain why the HMT should be abolished.History of the Harbor Maintenance TaxAs shown in the HMT timeline in the previous report section, and as detailed inAppendix C, the U.S. has a long history of taxing products transported onboard ship;29
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Mission StatementThe Great Lakes Ma
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Technical Report Documentation1. Re
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TABLE OF CONTENTSOverview and Backg
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Overview and Background:During Marc
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Advisory Board:One of the first tas
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University of MichiganDr. Armin Tro
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Specific Project Awards to Universi
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- October 8, 2005 GLMRI Affiliate U
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- October 7, 2006 The 2 nd GLMRI Af
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SeawaySized Bulk Carrier Model fo
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Table of Contentspage1. Introductio
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List of FigurespageFigure 2.1: Typi
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2. BackgroundThe initial Sea Grant
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Figure 2.2: Typical Forward Plenum
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Table 3.1: BallastFree Bulk Carri
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4. Model Construction ConstraintsTh
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6. Computational Fluid Dynamics (CF
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Figure 6.3: Velocity Vectors at the
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8. Model ConstructionThe model of t
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9. Potential Economic Impacts of th
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Expanding Regional Freight Informat
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Workshop participants also effectiv
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information to share with governmen
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Most of this information has been c
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A New Perspective on Information De
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• Assemble data and report inform
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Looking Ahead: Next StepsThe main o
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Again, according to MISNA, the mari
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References Cited[1] Maritime Inform
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Schematic Diagram of the Structure
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Example 1: Basic Mapping FunctionsF
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Page 77: APPENDIX CCode Specifications for G
Page 80 and 81: Michigan: 01 Alpena 19 Marine C
Page 83: APPENDIX DMeeting Participants in t
Page 86: Tax Systems and Barriersto Great La
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Page 91 and 92: The HMT Generates Substantially Mor
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Page 95 and 96: paid by the now terminated Incan Su
Page 97 and 98: Chapter 1: Introduction1.1 Research
Page 99 and 100: presentation, “A Transportation I
Page 101 and 102: − United States General Accountin
Page 103 and 104: − Short Sea Vessel Service and Ha
Page 105 and 106: Detailed views of these data presen
Page 107 and 108: Guarantee Fee for MARAD'sTitle XI P
Page 109 and 110: Table 2.4: Great Lakes Assessments
Page 115 and 116: Table 2.10: Duty Assessments on Gre
Page 117 and 118: Certification Fee for Payment of Ve
Page 119 and 120: 6) HMT TablesAs noted above and in
Page 121 and 122: Table 2.14: Total Bid Dollars by Co
Page 123: 2003 Arcadia Harbor, Mi $33,2462003
Page 127 and 128: providing for - (1) revenue from im
Page 129 and 130: Community’s RC. No panel has been
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Page 133 and 134: The Support for Harbor Investment P
Page 135 and 136: Table 3.3: Percent Change in U.S. F
Page 137 and 138: Harbor Maintenance Tax Time Line198
Page 139 and 140: Table 4.3: Output ImpactIndustry Di
Page 141 and 142: ReferencesChapter 1[1] Stewart, Ric
Page 143 and 144: [31] United States V. United States
Page 145 and 146: [66] American Association of Port A
Page 147 and 148: Appendix A: Tax Inventory DataSourc
Page 149 and 150: Overview of Maritime Tax Inventory
Page 155 and 156: 31 U.S.C. 9701; P.L. 100-710, 46 C.
Page 157 and 158: Merchant Marine Act of 1936 as amen
Page 159 and 160: Reform Act of 1998, P. L. 105-258,
Page 161 and 162: Appendix C: Detailed HMT TimelineHA
Page 163 and 164: complete and refunds are issued.Imp
Page 165 and 166: There was unexpected good news for
Page 167 and 168: Articles... assembled abroad in who
Page 169 and 170: that each and every regulation is s
Page 171 and 172: Another challenge to the HMF as app
Page 173 and 174: Appendix D: Estimating Harbor Maint
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D-3
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Alternatives to Petroleum Based Fue
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Table of ContentsExecutive Summary
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Table 4.10:Great Lakes Biodiesel Pl
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of a longterm lowtemperature st
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Chapter 1: Overview1.1 Introduction
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Chapter 2: Biodiesel: An Alternativ
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2.2.2 Properties of BiodieselThe pr
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e renewable fuels (e.g. ethanol and
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2.4 Engine Test DataSummaries of th
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OEM manufacturer should be consulte
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A review of the literature addressi
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credit and a biodiesel mixture cred
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Figure 2: U.S. Diesel DemandMoving
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Demand Forecast. Table 3.4 below sh
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fuels (ethanol and biodiesel) be us
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Minnesota incentivesTable 3.11: Min
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Figure 3: Glycerin as Market RiskSo
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Figure 4: Great Lakes Region IMPLAN
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Definitions used in this report:Mea
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column shows that in Year 1 of cons
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Operations. Tables below show the e
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When operations for the biodiesel p
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verify that separation of the blend
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was considered the hot topic, very
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ReferencesChapter 1No referencesCha
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http://www.irs.gov/publications/p37
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Appendix A: Demand and Supply Suppo
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Table A2: Minnesota Soybean Produ
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Table A6: Marine Diesel Sales, Co
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Table of ContentsSections Page #1.
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2. Introduction: Background and Obj
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3. MethodsThe LLO has a surveygra
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Figure 2. Sidescan sonar mosaic of
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Figure 4. Single track (detailed) s
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Figure 7. Single track (detailed) s
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Figure 10. Detailed multibeam bathy
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5. Potential Economic Impacts of th
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Final Report: Great Lakes Maritime
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Evaluation Measures and ResultsTo e
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Appendix ASummary of Publicity & Re
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Appendix BGreat Lakes Maritime Tran
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Appendix DGreat Lakes Maritime Tran
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REFERENCESDuluth Port Authority. 20
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Steel Starts Here (12:00 minutes) b
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Appendix FGreat Lakes Shipping: Did
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15. What are the top 3 products shi
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Properly Loaded Ship Listing ShipHO
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FoghornGreenhouse gasGroundedHarbor
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15 MB - Great Lakes Maritime Research Institute

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