It was Parnell that reduced the tax from the voter mandated $50 to $37.50.  The main legal argument was a head tax per se is illegal.  A cruise industry tax that is dedicated to cruise industry infrastructure is legal.  Even this will soon be challenged in court.  The legislature and governor want to impose an income tax, a sales tax, take our permanent fund and raise fees on everything.  The cruise ship tax should be raised to the voter mandated $50 per head as part of the fiscal fix.