<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-608" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax">
  <level label="a">
    <text>By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee.</text>
    </level>
    <level label="2">
      <text>The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats.</text>
    </level>
  </level>
  <level label="c">
    <text>The total amount of user fees charged per boat slip under this section may not exceed $100 annually.</text>
  </level>
  <level label="d">
    <text>A municipality shall use any revenue from the user fee authorized under this section:</text>
    <level label="1">
      <text>to maintain and enhance:</text>
      <level label="i">
        <text>water quality;</text>
      </level>
      <level label="ii">
        <text>water and wastewater treatment facilities;</text>
      </level>
      <level label="iii">
        <text>marinas;</text>
      </level>
      <level label="iv">
        <text>law enforcement;</text>
      </level>
      <level label="v">
        <text>public safety; or</text>
      </level>
      <level label="vi">
        <text>fire services; or</text>
      </level>
    </level>
    <level label="2">
      <text>for land acquisition and the related construction and maintenance of public facilities to enhance public use and water access.</text>
    </level>
  </level>
</section>
