(A) Rate. Commencing on January 1, 1991 for the purpose of providing revenue with which to meet the needs of the village for general operating expenses, there is levied an annual tax of $15 on each watercraft that is docked within the Village of Marblehead.
(B) Tax constitutes a debt.
(1) This tax constitutes a debt owed by the owner of a watercraft to the Village of Marblehead, which is extinguished only by payment to an operator as trustee for the village directly.
(2) The owner of a watercraft shall pay the tax to the operator of a marina at the time he or she pays his or her dock rent.
(3) If such rent is paid in installments, a proportionate share of the tax shall be paid with the installment.
(4) If for any reason the tax due is not paid to the operator of a marina, the Fiscal Officer may require that the tax be paid directly to the Fiscal Officer.
(C) Non-marina user. Any person who owns his or her own dock rack, or who docks his or her watercraft at a dock which is not located in a marina, shall pay his or her tax directly to the Fiscal Officer of the Village of Marblehead and the tax shall be paid in full no later than July 1 of each year.
(Ord. 14, 1990, passed 9-10-1990) Penalty, see § 37.99