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A boat slip that is rented for more than six (6) months of any year shall be deemed to be permanently located within the town. The town shall be deemed the taxable situs for the structure that is renting the slip. The operators of the marinas shall be required to furnish to the town clerk a record of the lessees in their marinas as of January 15 and July 15 of each year. The following information will be required from the operators of the marinas:
(1) Name and address of owner;
(2) Make, model and year of the vessel;
(3) License number and registration;
(4) Date entering the marina.
(Res. of 2-5-85)