$177 annually less 20% as my boat is more than 10 years old. So its not a "crushing" burden. I would think that the yard will add this to the invoice. If not, I will have to search out the nearest tax office during normal business hours and register (grin) although the regulations say that the Department of Taxation can bill the owner with penalties and the yard is obligated to keep lists of all owners and addresses of vessels in situ more than 10 days. As in all things related to taxation the cut backs in State budgets effect the number of revenue agents for enforcement a vicious cycle which drives deficits further into the red. . In NY it is a rare thing, in fact I have never, seen revenue agents walking the dock gawking at the Florida Port of Call Yachts.