An Act relative to embarkation fees

This bill imposes a $2.00 embarkation fee per passenger on all ferry trips (except those with <100 passengers) departing from ports in Barnstable, Nantucket, Dukes, or Bristol counties. Ferry operators must pay these fees quarterly to the state revenue commissioner, who distributes the funds: 62.5% to the city/town operating the port, 25% to fire districts serving port areas, and 12.5% to neighboring towns sharing harbors. Exemptions apply to passengers with valid commuter, student, or school-related ferry fares. The collected funds must be deposited into special accounts for local harbor operations, public safety, or infrastructure improvements directly related to ferry service impacts.