Boat Excise Tax
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A Boat Excise Tax is an excise tax for using waterways.
- Context:
- It can be in lieu of a personal property tax for the privilege of using waterways.
- See: Airport Excise Tax.
References
2016
- (City Council of Barnstable, 2016b) ⇒ Town of Barnstable. (2016). “Town of Barnstable Adopted Operating Budget - 2017."
- QUOTE: Boat excise: An amount levied on boats and ships in lieu of a personal property tax for the privilege of using the Commonwealth’s waterways. Assessed annually as of July 1, the excise is paid to the community where the boat or ship is usually moored or docked.