American Cruise Lines, Inc. is a small-ship cruise line with its headquarters in Guilford, Connecticut, United States. The line operates twelve small cruise ships along the Eastern Seaboard and Western Seaboard (including Alaska) as well as the Mississippi-Ohio and Columbia-Snake river systems of the United States.

What cruise ships are registered in the United States?
As I reported last year, only one major cruise ship—NCL America's Pride of America—is registered in the United States, according to data from CyberCruises.com. Most of the big boats fly Bahamian flags, but other popular registries include Panama, Bermuda, Italy, Malta and the Netherlands.

For the most part, that's what cruise companies have gotten: According to annual report filings, the major cruise lines pay an average tax rate of 0.8% — for below the 21% US corporate tax rate. The benefits of such arrangements are nominal for the countries that register the ships.

An estimated 27.2 million will cruise globally in 2018. $126 billion in total economic impact and 1 million jobs paying $41 billion in wages and salaries were generated by the global cruise industry in 2016. Demand for cruising increased 20.5% in the last five years

Does Carnival Cruise pay US taxes?
You see, Carnival does pretty well for itself in the U.S. And they pay about a 1% tax rate