A tax based on the fact that when you lease or rent a slip, since you have exclusive use of it you pay a tax.

They hit us with a $220.00 tax for a 'county owned guest slip' we were in for 2 weeks. We had to pay it and then dispute it. Took us 6 months but the county agreed that we didn't have exclusive use of the guest slip for a year, didn't have a lease and that the high price of the 2 week rental included the possessery interest tax.

I would have paid the tax if we could have gotten a slip in Dana Point but we couldn't. No big deal as we decided to take the boat back to the east coast via the Panama Canal. Would never have seen Kuna Yala, the Blue Hole, Belize or the Rio Dulce if we didn't.

Do other states and counties have a 'Possessery Interest' tax? It's a bid deal here in California.