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A. A tax is imposed upon the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the city. The person that pays the mooring or docking fee shall be liable for payment of the tax.
B. The rate of the tax shall be seven percent of the mooring or docking fee.
C. (1) The taxpayer shall pay the tax to the person charging the mooring or docking fee. The tax shall be paid on or before the date the mooring or docking fee is paid.
(2) If the person charging the mooring or docking fee has not collected the tax on behalf of the city, then the taxpayer shall pay the tax directly to the department on or before the last day of the month following the month in which the docking or mooring fee is paid. The tax payment shall be accompanied by a remittance return on a form prescribed by the comptroller.
(Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2; Amend Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)