Sen. Alf Oughton said he learned the Horizon this year had cut its regular end-of-season (October) Bermuda call due to the expense of the stop-over.

But Tourism officials denied the steep head tax was a reason -- despite confirmation from the liner's local agent that it was.

Sen. Oughton also said a top marketing official for a major cruise line had told him his ships had not been seen in Bermuda recently because "the $60 head tax was too much''.

"He said a ship carrying 1,000 passengers could be in Bermuda for four days and at $60 per head would pay $60,000 tax,'' Sen. Oughton said.

"Whereas, a ship carrying 1,000 passengers which was in port only from 8 a.m.

to 4 p.m. would be required to pay the same $60,000.'' Sen. Oughton repeated his suggestion in the Senate this month that Government consider reducing the head tax for random callers, especially in the off-season.

The Horizon usually visits Bermuda on its way to the Caribbean from New York, picking up a number of local residents for the cruise south.

"I have now been informed by the local agent that the ship will not be doing this anymore because of the $60 head tax,'' said Sen. Oughton.

"So by not being flexible we have lost the opportunity of two days reduced head tax plus having more than 1,000 passengers on two days shopping in Hamilton.'' St. George's Mayor, the Wor. Henry Hayward, whose company Meyer Agencies represents Horizon , confirmed she would not be making the end-of-season call this year.

Although the head tax had much to do with Celebrity Cruises' decision, it was also due to the mostly European passengers booked on the cruise wanting to go directly to the Caribbean, Mr. Hayward noted.

However, he believed the head tax should be reviewed, especially for off-season callers. "Last year we put 170 Bermudians on board the Horizon for the Caribbean cruise,'' he pointed out. "But this year the cruise won't be as much of an attraction because the Bermuda passengers will have to go to New York first and that takes four days out of their holiday time.'' Mr. Hayward did not think there was any justification for reducing the tax in the summer because the Island already had the full 11 random callers that cruise policy permitted.

"The destination seems to have that much attraction that liners don't mind paying the $60 head tax,'' he said.

"But in the November to March period, vessels might not be coming here because of the high tax. It's a lot of money for one day.'' Shipping agent Mr. Donald MacPherson of John S. Darrell did not think there was any reason to reduce the head tax in the summer or off-season.

However, he felt it would not hurt to lower it in the November to March period. "Bermuda does have one of the highest head taxes in the world for cruise passengers,'' he said.

"But I've never had a ship not come here because the tax is too high. The cruise line principals seem to think Bermuda is worth it.'' Tourism Director Mr. Gary Philips saw no reason to consider lowering the tax because "it is not an impediment''.

Talks with cruise line heads had proved this, he said.

Liners choosing not to come to the Island in the off-season did so because of the weather and the fact they preferred to go directly to the Caribbean.

"They simply see a better opportunity in the Caribbean in that period,'' he said. "I have been given no indication the head tax is an impediment to them.'' It was his understanding Horizon axed the Bermuda end-of-season stop-over because of the large number of Germans booked on the voyage who wanted to go straight to the Caribbean.