CHAPTER 185
Watercraft Dockage, Rack Storage and Launching Tax
 
185.01   Definitions.
185.02   Imposition of tax.
185.03   Exemptions.
185.04   Tax to be separately stated and charged.
185.05   Use of funds.
185.06   Registration.
185.07   Refunds.
185.08   Actions to collect.
185.09   Moneys received; where credited.
185.99   Penalty.
 
 
185.01 DEFINITIONS.
   For purposes of this chapter, the following words and phrases shall have the following meanings ascribed to them respectfully:
   (a)   "Dock" means any structure or surface, such as a pier, wharf, bank of a river, bank of a canal or boat storage rack, alongside of which, or within which a watercraft may lie.
   (b)   "Boat storage rack" means a framework, stand or structure, on or in which a watercraft may be placed for temporary or permanent storage.
   (c)   "Structure" means anything constructed or erected that requires location on or in the ground or attachment to something having a location on or in the ground.
   (d)   "Watercraft" has the same meaning as is set forth in Ohio R.C. 1547.01.
   (e)   "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
   (f)   "Marina" means a boat basin that has docks or moorings for seven or more watercraft.
   (g)   "Owner of watercraft" includes any person who claims lawful possession of a watercraft by virtue of legal title or equitable interest therein which entitled him to such possession.
   (h)   "Boat storage rack facility" means every establishment kept, used, maintained, advertised or held out to the public to be a place where watercraft may be stored or kept in a boat storage rack, on a temporary or permanent basis.
   (i)   "Operator" means the person who is proprietor of a marina or boat storage rack facility, whether in the capacity of owner, lessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character, other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
   (j)   "Launch ramp" means a facility, whether permanent or temporary, used for the launching of watercraft into the Ashtabula River or Lake Erie within the corporate limits of the City.
   (k)   "Treasurer" means the City Treasurer of the City of Ashtabula, Ohio.
      (Ord. 11651. Passed 6-19-89.)
185.02 IMPOSITION OF TAX.
   (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.)
185.03 EXEMPTIONS.
   No tax shall be imposed under this chapter on watercraft owned by the City, the State of Ohio, the United States of America and/or any committee, organization, authority or subdivision thereof.
(Ord. 11651. Passed 6-19-89.)
185.04 TAX TO BE SEPARATELY STATED AND CHARGED.
   (a)   The tax to be collected for dockage or boat rack storage shall be stated and charge separately from the dock or boat rack storage rent charged by an operator, and shown separately on any record thereof, on any bill or statement or charge made for such rent issued or delivered by the operator, and the tax shall be paid by the owner of the watercraft to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax period.
   (b)   No operator of a marina or boat rack storage facility shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof shall be assumed or absorbed by the operator, or that it shall not be added to the dockage or rack storage rent, or that, if added, any part shall be refunded.
   (c)   The tax to be collected for the boat launch ramp(s) shall be paid by the owner of such ramp or ramps.
(Ord. 11651. Passed 6-19-89.)
185.05 USE OF FUNDS.
   (a)   The tax which is collected shall be kept in an account by the City known as the Marina Fund Number 40.
   (b)   The tax which is collected by the City under the authority of this chapter shall be used by the City only as follows:
      (1)   Eighty percent (80%) of such collected tax shall be used by the City through its Port Authority for improvements from the mouth of the Ashtabula River to the Ashtabula River's southerly boundary within the corporate limits of the City.
      (2)   Twenty percent (20%) of such collected tax shall be used by the City through its Port Authority for all other improvements to the real and personal property located within the jurisdiction of the Ashtabula Port Authority.
         (Ord. 11651. Passed 6-19-89.)
185.06 REGISTRATION.
   (a)   Within thirty days after the effective date of this section, or within thirty days after commencing business, whichever is later, each operator of a marina or boat rack storage facility or owner/operator of any launch ramp(s) shall register the marina, boat rack storage facility and/or launch ramp(s) with the Treasurer, and obtain from him a "Dock Rack Storage or Launch Ramp Registration Certificate" to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:
      (1)   The name of the operator;
      (2)   The address of the marina, boat rack storage facility or launch ramp(s); and
      (3)   The date upon which the certificate was issued.
   (b)   In addition, the certificate shall, among other things, state the following:
"This Dock, Boat Rack Storage or Launch Ramp Registration Certificate signifies that the person or facility named on the face hereof has fulfilled the requirements of the dock, boat rack storage or launch ramp(s) tax and remitting such tax to the Treasurer. This certificate does not constitute a permit."
(Ord. 11651. Passed 6-19-89.)
185.07 REFUNDS.
   (a)   Whenever the amount of any tax, interest or penalty has been over paid, or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) hereof, provide a claim in writing, therefor, stating under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the Treasurer within three years of the date of payment. The claim shall be on forms furnished by the Treasurer.
   (b)   An operator may claim a refund or take as a credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribe by the Treasurer that the person from whom the tax has been collected was not the owner of a watercraft; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the owner of the watercraft.
   (c)   An owner of a watercraft may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the City, by filing a claim in the manner provided in subsection(a) hereof, but only when the tax was paid by the owner of the watercraft directly to the Treasurer, or when the owner of the watercraft, having paid the tax to the operator establishes to the satisfaction of the Treasurer that the owner of the watercraft has been unable to obtain a refund from the operator who collected the tax.
   (d)   No refund shall be paid under the provision of this section unless the claimant establishes his right thereto be evidence showing entitlement thereto.
(Ord. 11651. Passed 6-19-89.)
185.08 ACTIONS TO COLLECT.
   Any tax required to be paid by an owner of a watercraft under the provisions of this chapter shall be deemed a debt owed by the owner of a watercraft to the City. Any tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provision of this chapter shall be liable to an action brought in the name of the City for the recovery of the amount.
(Ord. 11651. Passed 6-19-89.)
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