(a) Commencing on August 1,1989, for the purpose of providing revenue with which to help fund the Port Authority, there is levied an annual tax of twenty-five dollars ($25.00) on each watercraft that is either docked or kept in a boat storage rack within the City. In addition, each launch ramp owner and/or operator shall be assessed an annual tax of one hundred fifty dollars ($150.00) for each launch ramp owned and/or operated.
(b) This tax constitutes a debt owed by the owner of a watercraft to the City or by the owner and/or operator of each launch ramp which is extinguished only by payment to an operator as trustee for the City or to the City directly. The owner of a watercraft shall pay the tax to the operator of the marina or boat storage rack facility at the time he pays his dock or rack storage rent. If such rent is paid in installments, a proportionate share of the tax shall be paid with each installment. If for any reason the tax due is not paid to the operator of a marina or boat storage rack facility, the Treasurer may require that the tax be paid directly to the Treasurer. The owner and/or operator of each launch ramp under his ownership and/or control shall pay the tax directly to the City through the Treasurer.
(c) Any person who owns his own dock or boat storage rack or launch ramp or docks his watercraft at a dock which is not located in a marina shall pay his tax directly to the City Treasurer.
(Ord. 11651. Passed 6-19-89.)