§ 40-220.6. Tax on boats and watercraft; levied; amount.

(a)

For the calendar year beginning on January 1, 2018, and ending on December 31, 2018, and for each and every calendar year thereafter, unless changed, the tax on all boats and/or watercraft in the City of Newport News, Virginia, shall be as follows:

(1)

Boats or watercraft weighing five (5) tons or more, not used solely for business purposes, shall be taxed at the rate of ninety cents ($0.90) on every one hundred dollars ($100.00) of the assessed value thereof.

(2)

Boats or watercraft weighing less [than] five (5) tons, not used solely for business purposes, shall be taxed at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(3)

Privately owned pleasure boats and watercraft eighteen (18) feet and over used for recreational purposes only shall be taxed at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(4)

Privately owned pleasure boats and watercraft, motorized and under eighteen (18) feet used for recreational purposes only shall be taxed at the rate of one dollar ($1.00) on every hundred dollars ($100.00) of the assessed value thereof.

(5)

Privately owned pleasure boats and watercraft, non-motorized and under eighteen (18) feet, used for recreational purposes only shall be taxed at the rate of one dollar ($1.00) on every hundred dollars ($100.00) of the assessed value thereof.

(6)

Boats or watercraft weighing less than five (5) tons, used for business purposes only shall be taxed at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value thereof.

(7)

Boats or watercraft weighing five (5) tons or more used for business purposes only shall be taxed [at] the rate of ninety cents ($0.90) on every one hundred dollars ($100.00) of the assessed value thereof.

(8)

Commercial fishing vessels and property permanently attached to such vessels shall be taxed at the rate of ninety cents ($0.90) on every one hundred dollars ($100.00) of the assessed value thereof.

(Ord. No. 3885-89; Ord. No. 7423-17, § 1, 10-24-17)

(Ord. No. 3885-89; Ord. No. 7423-17, § 1, 10-24-17)