|Municipal Code Reference:
|CAPS Code Reference:
|Tax Return Form Code:
||A tax is imposed upon the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the city. The person that pays the mooring or docking fee shall be liable for payment of the tax.
||7% of the mooring or docking fee
|Exemptions, Deductions and Credits:
||The tax imposed by this chapter shall not apply to the mooring or docking of any watercraft owned by a governmental body or to any person, activity or privilege that under the Constitution of the United States or the constitution of the State of Illinois may not be made the subject of taxation by the city.
|Rulings and Procedures: