According to an article in the LA Times from Cabo, last week, the tax was to be voluntary and was to be collected at the airport. There was no mention of people arriving by any other means.
It was 1976 on Song Of Norway an RCCL ship out of Miami and the cost was around $675 plus airfare to Miami from Los Angeles . Loved it and we were hooked. We've now taken close to 50 cruise with about 25 on HAL. Out first HAL cruise was an Alaskan cruise in 1990 out of Vancouver and was around $1400 including out 2 daughters. Great cruise and we have been on and off HAL ever since.😉