I agree with the head tax but why does the state have to be involved? Let the communities collect the head tax themselves from the cruise ship companies. Cut out the state as the "middleman" and let each cruise ship port collect and use the tax how they feel it can be best put to use.
I also think that the State needs to allow the pot shops the ability to provide/offer a place for pot consumers to smoke it. Cruise ship passengers looking to get some pot can smoke it before re-boarding. The taxes collected, both state and local will help everyone out.
This is a great case for why we need a state-wide state sales tax!  Why tax income of Alaskans, especially those who only work seasonally when a sales tax would be better ?
Exclude from the state sales tax, resident seniors over 65, and no tax on food for all people. 
Re-institute the old "school tax" where tax is deducted from every person's first pay check  by employer once a year. It use to be ten dollars so raise it up ten times.