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Late last year, the city of Skagway, Alaska, made headlines by approving a significant change to its tax code. The new ordinance mandates the collection of taxes on the complete price of excursions—including any commissions—regardless of how or where the tours are booked. This change aims to create a consistent tax framework for all tours, whether they are reserved in Skagway itself, online, or through other channels. However, the decision has led to escalating tensions between the city and the cruise industry. The Cruise Lines International Association (CLIA) has responded with a legal challenge, asserting that the new tax policy…