(a) Commencing on January 1, 1998, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses, there is levied an annual tax of twenty dollars ($20.00) on each watercraft that is either docked or kept in a boat storage rack located within the City.
Commencing on January 1, 1999, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses, 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 located within the City.
(Ord. 42-97. Passed 1-13-98.)
(b) This tax constitutes a debt owed by the owner of a watercraft to the City, 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 a 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.
(c) Any person who owns his own dock or boat storage rack, or who docks his watercraft at a dock which is not located in a marina, shall pay his tax directly to the Treasurer of the City and such tax shall be paid in full no later than June 1 of each year.
(Ord. 33-85. Passed 12-20-85.)