To what community is this paid?
The tax is paid annually to the community in which the vessel is habitually moored or docked. In the instance that the vessel has no mooring or docking space, it would be the community in which the vessel is principally situated.

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1. What is boat excise?
2. Who must pay?
3. To what community is this paid?
4. What is the rate?
5. What is the minimum tax?
6. How are the vessels valued?
7. Where is the billing information derived from?
8. Who qualifies for an abatement?
9. Where must I file for an abatement?
10. Where do I get an application for abatement?
11. When must I file for an abatement?