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(b)No taxes, tolls, operating charges, fees, or any other impositions whatever shall be levied upon or collected from any vessel or other water craft, or from its passengers or crew, by any non-Federal interest, if the vessel or water craft is operating on any navigable waters subject to the authority of the United States, or under the right to freedom of navigation on those waters, except for—
(1)fees charged under section 2236 of this title;
(2)reasonable fees charged on a fair and equitable basis that—
(A)are used solely to pay the cost of a service to the vessel or water craft;
(B)enhance the safety and efficiency of interstate and foreign commerce; and
(C)do not impose more than a small burden on interstate or foreign commerce; or
(3)property taxes on vessels or watercraft, other than vessels or watercraft that are primarily engaged in foreign commerce if those taxes are permissible under the United States Constitution.
United States Government work; public domain under 17 U.S.C. § 105.