(a) Commencing on January 1, 2006, for the purpose of providing revenue with which to meet the needs of the City for the provisions of protective services to the users of the waters within the City and the enforcement of laws and ordinances related to the use of such waters, there is levied an annual tax of fifteen dollars ($15.00) on each watercraft that is either docked or kept in a boat storage rack facility or other boat storage structure located within the City.
Commencing on January 1, 2007, for the purpose of providing revenue with which to meet the needs of the City for the provisions of protective services to the users of the waters within the City and the enforcement of laws and ordinances related to the use of such waters, 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 facility or other boat storage structure located within the City.
Commencing on January 1, 2008, for the purpose of providing revenue with which to meet the needs of the City for the provisions of protective services to the users of the waters within the City and the enforcement of laws and ordinances related to the use of such waters, 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 facility or other boat storage structure located within the City.
(b) This tax constitutes a debt owed by the owner or operator 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 Finance Director may require that the tax be pad directly to the Finance Director.
(c) Any person who owns his own dock, boat storage rack or boat storage facility shall pay his tax directly to the Finance Director of the City and such tax shall be paid in full in compliance with Section 199.05.
(Ord. 05-108. Passed 6-27-05.)
(Ord. 05-108. Passed 6-27-05.)