2013-2014 Bill 5080: Property Tax - South Carolina Legislature Online

1 South Carolina General Assembly 2 120th Session, 2013-2014 3 4 H. 5080 5 6 STATUS INFORMATION 7 8 General Bill 9 Sponsors: Rep. Rutherford 10 Document Path: l:\council\bills\bbm\9056htc14.docx 11 12 Introduced in the House on April 9, 2014 13 Currently residing in the House Committee on Ways and Means 14 15 Summary: Property tax 16 17 18 HISTORY OF LEGISLATIVE ACTIONS 19 20 Date Body Action Description with journal page number 21 4/9/2014 House Introduced and read first time ( House Journalpage 10) 22 4/9/2014 House Referred to Committee on Ways and Means ( House Journalpage 10) 23 24 25 VERSIONS OF THIS BILL 26 27 4/9/2014 28 1 2 3 4 5 6 7 8 9 A BILL 10 11 TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 12 1976, BY ADDING ARTICLE 27 TO CHAPTER 37, TITLE 12 13 SO AS TO CONFORM, BEGINNING IN 2015, THE 14 IMPOSITION OF ANNUAL PROPERTY TAX ON 15 WATERCRAFT AND OUTBOARD MOTORS TO THE 16 PAYMENT IN THE ADVANCE SYSTEM CURRENTLY USED 17 FOR IMPOSING PROPERTY TAX ON MOTOR VEHICLES; 18 BY ADDING ARTICLE 4 TO CHAPTER 23, TITLE 50 SO AS 19 TO PROVIDE FOR THE ANNUAL REGISTRATION OF 20 OUTBOARD MOTORS FOR A FEE OF TEN DOLLARS, 21 THEREBY PROVIDING A TAX YEAR FOR AN OUTBOARD 22 MOTOR FOR THE ADMINISTRATION OF THE ADVANCE 23 PAYMENT OF PROPERTY TAX ON OUTBOARD MOTORS; 24 TO AMEND SECTION 50-23-11, AS AMENDED, RELATING 25 TO DEALER DEMONSTRATION NUMBERS FOR 26 WATERCRAFT, SO AS TO PROVIDE SUCH 27 DEMONSTRATION NUMBERS FOR OUTBOARD MOTORS; 28 AND TO AMEND ARTICLE 3, CHAPTER 23, TITLE 50, 29 RELATING TO THE NUMBERING OF WATERCRAFT, SO AS 30 TO REDUCE THE DURATION OF THE CERTIFICATE OF 31 NUMBER FROM THREE YEARS TO ONE YEAR, THEREBY 32 PROVIDING A TAX YEAR FOR A WATERCRAFT FOR THE 33 ADMINISTRATION OF THE ADVANCE PAYMENT OF 34 PROPERTY TAX ON WATERCRAFT AND TO PRORATE 35 THE EXISTING THREEYEAR THIRTYDOLLAR FEE TO TEN 36 DOLLARS A YEAR, TO PROVIDE PENALTIES FOR 37 VIOLATIONS, AND TO PROVIDE TRANSITION 38 PROVISIONS. 39 40 Be it enacted by the General Assembly of the State of South 41 Carolina: 42

[5080] 2 1 SECTION 1. Chapter 37, Title 12 of the 1976 Code is amended 2 by adding: 3 4 “Article 27 5 6 Watercraft and Outboard Motors 7 8 Section 12373410. As used in this article: 9 (1) ‘Certificate’ means the certificate of number required for a 10 watercraft pursuant to Article 3, Chapter 23, Title 50. It does not 11 include the temporary certificate of number issued for use while 12 the application for a certificate is being processed by DNR. 13 (2) ‘Department’ or ‘DNR’ means the South Carolina 14 Department of Natural Resources. 15 (3) ‘Outboard motor’ or ‘motor’ means a motor required to be 16 registered pursuant to Article 5, Chapter 23, Title 50. 17 (4) ‘Outboard motor property tax year’ or ‘tax year’ means the 18 twelvemonth period for which the outboard motor registration is 19 issued by DNR pursuant to Section 5023760. 20 (5) ‘Registration’ means the document issued by DNR 21 pursuant to Article 5, Chapter 23, Title 50, required for the 22 operation of an outboard motor to propel a watercraft. 23 (6) ‘Watercraft’ means a vessel required to be numbered 24 pursuant to Article 3, Chapter 23, Title 50. 25 (7) ‘Watercraft dealer’ means a marine business holding a 26 dealer’s permit issued by DNR as defined pursuant to Section 27 502110(6). 28 (8) ‘Watercraft property tax year’ or ‘tax year’ means the 29 twelvemonth period for which a certificate of number is issued 30 pursuant to Section 5023270. 31 32 Section 12373420. (A) After 2014, a certificate may not be 33 issued for a watercraft and a registration may not be issued for an 34 outboard motor unless property tax on the watercraft and outboard 35 motor has been paid in full. 36 (B) This section does not apply to sales of a watercraft and 37 outboard motor sold by a licensed watercraft dealer. Notice of the 38 sales must be furnished to DNR along with other documents 39 necessary for the issue of a certificate of number for a watercraft 40 and the registration of an outboard motor. The notice must be 41 received by DNR as a prerequisite to DNR issuing a certificate or 42 registration. The notice must be an original and one copy and 43 DNR shall provide the copy to the auditor of the county in which

[5080] 3 1 the watercraft and outboard motor is subject to property tax. 2 Property tax on a watercraft and an outboard motor sold by a 3 licensed dealer pursuant to this subsection are due and payable one 4 hundred twenty days from the date of purchase. The notice and 5 time in which to pay the tax applies to a watercraft and motor 6 serviced and delivered by a licensed dealer for the benefit of an 7 outofstate dealer. 8 9 Section 12373450. The property tax payable on a watercraft and 10 an outboard motor must be determined for a tax year equal to the 11 certification and registration period except as provided pursuant to 12 Section 5023760(B) for an abbreviated initial registration period 13 for an outboard motor. The tax due for an outboard motor 14 registration period of less than one year must be prorated. 15 16 Section 12373460. When a watercraft and outboard motor is 17 first taxable in a county, the owner or person having control of the 18 watercraft and motor shall make a property tax return before 19 applying for a certificate or registration. The return must be made 20 to the auditor of the county in which the owner or person having 21 control of the watercraft and outboard motor resides. If the 22 watercraft and motor are used in a business, the return must be 23 made to the auditor of the county in which the watercraft and 24 motor are situated, that being the county and municipality of 25 principal use of the watercraft and outboard motor. The return 26 must be signed under oath and must set forth the county, school 27 district, special purpose district, special tax district, and the 28 municipality in which the watercraft and motor are principally 29 used. 30 31 Section 12373470. The auditor shall determine the assessed 32 value of the watercraft and outboard motor and shall calculate the 33 amount of taxes due. The millage to be applied to a watercraft and 34 outboard motor for which a certificate or registration is obtained or 35 renewed during January through December of each year must be 36 that applied to other taxable property within the county, school 37 district, special purpose district, special tax district and, if 38 applicable, the municipality for the preceding regular property tax 39 year. 40 41 Section 12373480. The auditor shall prepare a tax notice of all 42 watercraft and motors owned by the same person and licensed at 43 the same time for each tax year. A notice must describe the

[5080] 4 1 watercraft and motor by name, model, and identification number. 2 The notice must provide the assessed value of the watercraft and 3 motor, the millage, the taxes due on each, and the certification or 4 registration period and property tax year. The notice must be 5 delivered to the county treasurer who must collect or receive 6 payment of the taxes. One copy of the notice must be in the form 7 of a bill or statement for the taxes due on the watercraft and motor 8 and, when practical, the treasurer shall mail that copy to the owner 9 or person having control of the watercraft or motor. When the tax 10 and all other charges included on the tax bill have been paid, the 11 treasurer shall issue the taxpayer a paid receipt. The receipt or a 12 copy may be delivered by the taxpayer to DNR with the 13 application for the certificate of number and registration. A record 14 of the payment of the tax must be retained by the treasurer. The 15 auditor shall maintain a separate duplicate for watercraft and 16 motors. A certificate or registration may not be issued by DNR 17 unless the application is accompanied by the receipt, a copy of the 18 notification required by Section 12373420 or notice from the 19 county treasurer, by other means satisfactory to DNR. 20 Tax bills or notices for property taxes on watercraft and 21 outboard motors taxed pursuant to this article must include 22 notification of the taxpayer’s appeal rights, to include a minimum 23 amount of information of how the taxpayer should file his appeal, 24 to whom, and within what time period. 25 26 Section 12373490. DNR shall furnish to the auditor of each 27 county a listing of certificates and registrations to be mailed to the 28 owners of watercraft and outboard motors in the respective 29 counties. The listings must be furnished to the auditor as soon as 30 possible but not later than ninety days before the expiration of the 31 certificate and registration. Listings must be in the form of 32 computer tapes or printouts. 33 34 Section 12373500. If ownership of a watercraft and motor with 35 the certificate or registration, as applicable, is transferred, the 36 transferor’s tax year for the watercraft and motor ends, and DNR 37 shall provide the transferor written documentation of the changes 38 in ownership. The transferor, upon presenting this documentation 39 to the county auditor, must receive a prorated refund of the 40 property taxes on the watercraft and motor. 41 42 Section 12373510. A municipality may by contract authorize 43 the county to assess and collect the municipal tax on watercraft

[5080] 5 1 and outboard motors. When so contracted, the provisions of this 2 article apply to the municipal tax on watercraft and outboard 3 motors. In this case the duplicate and receipt above provided for 4 also must reflect the amount of municipal tax. A municipality that 5 does not contract by ordinance shall provide for the date that taxes 6 due on motor vehicles for each tax year are to be paid. All statutes 7 providing for the collection of taxes are applicable to the municipal 8 tax. 9 10 Section 12373520. (A) DNR shall suspend the watercraft 11 certificate and outboard motor registration of a person who fails to 12 pay personal property tax due when a certificate or registration is 13 issued or renewed. The request to suspend must be an electronic 14 notification from the county treasurer of the county in which the 15 tax is delinquent. Before the electronic notification is sent to 16 DNR, the county treasurer shall notify the delinquent taxpayer of 17 the pending suspension by letter. The letter must be developed by 18 the county treasurers in conjunction with DNR and used uniformly 19 throughout the State. The letter must advise the person of the 20 pending suspension and the steps necessary to prevent the 21 suspension from being entered on the person’s certification and 22 registration records. A county must allow thirty days for the 23 payment of taxes before the county notifies DNR to suspend the 24 person’s certificate and registration. 25 (B) It is unlawful for a person to operate on the waters of this 26 State a watercraft or outboard motor if the certificate or 27 registration is suspended pursuant to this section. A person is not 28 subject to a custodial arrest solely for being under suspension 29 pursuant to provisions contained in this section. Upon conviction, 30 for a: 31 (1) first offense under this section, the penalty is a fine not to 32 exceed fifty dollars; 33 (2) second offense under this section, the penalty is a fine 34 not to exceed two hundred fifty dollars; and 35 (3) third or subsequent offense under this section, the 36 penalty is a fine not to exceed five hundred dollars, or 37 imprisonment not to exceed thirty days, or both. 38 (C) Notwithstanding the provisions of subsections (A) and (B) 39 of this section, a charge of operating a watercraft and outboard 40 motor issued solely as a result of this section must be dismissed if 41 the person provides proof on the person’s court date that the 42 personal property taxes on the property which resulted in the 43 charge being issued have been paid.

[5080] 6 1 (D) Before the reinstatement of a certificate or registration 2 suspended pursuant to this section, a fee of fifty dollars must be 3 paid to DNR. DNR may retain revenues generated by payment of 4 the reinstatement fees pursuant to this section for use in defraying 5 costs associated with suspension and reinstatement actions 6 pursuant to this section. Fees collected in excess of actual 7 departmental direct costs related to suspension and reinstatement 8 actions pursuant to this section must be deposited to the credit of 9 the general fund of the State at the end of each fiscal year. 10 11 Section 12373530. Property tax payable on watercraft and 12 motors not subject to the provisions of this article must be paid in 13 the manner provided by law.” 14 15 SECTION 2. Chapter 23, Title 50 of the 1976 Code is amended 16 by adding: 17 18 “Article 4 19 20 Outboard Motor Registration 21 22 Section 5023710. As used in this article, ‘outboard motor’ or 23 ‘motor’ means an outboard motor required to be titled pursuant to 24 Article 1 of this chapter which propels a watercraft required to be 25 titled pursuant to Article 1 of this chapter and which is numbered 26 pursuant to Article 3 of this chapter. 27 28 Section 5023720. Every outboard motor must be registered 29 in order to propel a watercraft which is required to be numbered 30 pursuant to Article 3 of this chapter. A person may not operate or 31 give permission for the operation of an outboard motor to propel 32 such a watercraft unless the outboard motor is registered in 33 accordance with this article. A decal issued by the department 34 evidencing a valid registration must be attached to the outboard 35 motor. 36 37 Section 5023730. The owner of each outboard motor required 38 to be registered by this chapter shall file a registration application 39 with the department on forms approved by it. The application 40 must be signed by the owner of the outboard motor and must be 41 accompanied by a fee of five dollars. Upon receipt of the 42 application in approved form, the department shall register the 43 outboard motor and issue the applicant a decal evidencing such

[5080] 7 1 registration which must be attached to the outboard in the manner 2 in which the department prescribes. 3 4 Section 5023740. (A) A transferee may use as a temporary 5 registration the department’s application form to permit the use of 6 the outboard motor while applications for registrations are 7 processed. Temporary registrations apply to new and previously 8 owned outboard motors. A temporary registration is valid for not 9 more than sixty days from the date of purchase. 10 (B) When using a recently purchased outboard motor under 11 authority of a temporary registration, the operator shall carry a 12 copy of the bill of sale on board along with the temporary 13 registration. 14 (C) Duplicate or updated temporary registrations or updated 15 bills of sale are prohibited. 16 17 Section 5023750. The department may issue a registration 18 directly or may authorize a person to act as agent for the issuing of 19 a registration. If a person accepts such authorization, he may be 20 allotted a block of registration applications therefor which upon 21 assignment and issue in conformity with this chapter and with any 22 rules and regulations of the department adopted or promulgated 23 pursuant to this chapter and are valid as if registered directly by the 24 department. 25 26 Section 5023760. (A) Except as otherwise provided, an 27 outboard motor registration issued pursuant to this article 28 continues in effect for one year unless sooner terminated or 29 discontinued in accordance with this chapter. Registration may be 30 renewed by the owner in the same manner provided for in the 31 initial securing of the registration. The department shall establish 32 the oneyear period, beginning on the first day of a month, and the 33 day and month after which the registration expires unless renewed 34 pursuant to this article. However, if the transfer of ownership of 35 an outboard motor results in the outboard motor having a 36 registration period different from the watercraft it propels, at the 37 request of the applicant, DNR may adjust the initial registration 38 period of the outboard motor so that it ends on the date the 39 watercraft certificate expires. 40 (B) A renewal application for a registration, except those from 41 marine dealers, presented after thirty days from its expiration date 42 is subject to a late penalty of fifteen dollars.

[5080] 8 1 A renewal application for a registration presented after sixty 2 days from its expiration date is subject to a late penalty of thirty 3 dollars. 4 5 Section 5023770. It is unlawful to display a registration decal 6 on an outboard motor except on the outboard motor for which it 7 was issued. 8 9 Section 5023780. Upon the transfer of ownership of an 10 outboard motor, the existing registration expires and the purchaser 11 shall register the outboard motor as provided in this article. 12 13 Section 5023790. A holder of an outboard motor registration 14 shall notify the department in writing within thirty days if his 15 address no longer conforms to the address appearing on the 16 registration and, as part of the notification, shall furnish the 17 department with his new address. 18 19 Section 5023800. A registration of an outboard motor may not 20 be renewed pursuant to this chapter if the department has notice 21 that property taxes are owed on the outboard motor. If renewal of 22 registration has been denied pursuant to this section, a tax receipt 23 from the person officially charged with the collection of ad 24 valorem taxes in the county of residence must be accepted as proof 25 that the taxes have been paid.” 26 27 SECTION 3. Section 502311 of the 1976 Code, as added by Act 28 344 of 2008, is amended to read: 29 30 “Section 502311. (A) Dealer demonstration numbers are 31 limited to watercraft and outboard motors that are: 32 (1) held for sale by the dealership or assigned to the 33 dealership, including customer watercraft and outboard motors in 34 for service and watercraft and outboard motors being ferried by the 35 dealership; 36 (2) being operated for limited demonstration rides by 37 prospective buyers; 38 (3) being operated for purposes of buyer demonstration by 39 owners, employees, or corporate officers of the dealership; 40 (4) being tested for service by the dealership; 41 (5) being temporarily operated by an established customer 42 whose boat or outboard motor is being repaired; and

[5080] 9 1 (6) valid from the date of issue until December thirtyfirst 2 inclusive of each year. 3 (B) The demonstration numbers must not be permanently 4 attached to the vessel watercraft and outboard motor but must be 5 on board at all times. Marine dealers who sell watercraft and 6 outboard motors are allowed nine demonstration numbers for each. 7 Marine dealers who only service watercraft or outboard motors are 8 allowed one demonstration number. 9 If a dealer allows the operation of a watercraft and outboard 10 motor with demonstration numbers, the dealer shall execute a form 11 identifying the date and time, the specific watercraft and outboard 12 motor, the dealer’s permit number, the demonstration number, the 13 purpose for which the watercraft and outboard motor is being 14 operated and if for a prospective sale, the form must include the 15 name of the prospective buyer, the date, the specific watercraft and 16 outboard motor, the dealer’s permit number, and the demonstration 17 number. The form and the dealer demonstration number must be 18 on board during operation but need not be attached. Operations 19 with dealer demonstration numbers are limited to seventytwo 20 consecutive hours. This form is not required of owners, employees, 21 or corporate officers who carry dealer identification and who are 22 authorized to use demonstration numbers as provided herein in this 23 section. 24 (C) All owners, employees, or corporate officers authorized to 25 demonstrate dealer watercraft and outboard motors using 26 demonstration numbers must be listed on the dealer permit 27 application form. The list must be updated as employees are added 28 or deleted within thirty days of a change. Owners, employees, or 29 officers not listed may not use demonstration numbers. 30 (D) It is unlawful to misuse dealer demonstration numbers or 31 allow dealer demonstration numbers to be misused. A person 32 convicted of misusing or allowing the misuse of dealer 33 demonstration numbers is guilty of a misdemeanor and, upon 34 conviction, for a first offense must be fined not more than five 35 hundred dollars. For a second offense within three years of the first 36 conviction, the offender must be fined at least two hundred dollars 37 but not more than five hundred dollars. The dealer demonstration 38 numbers are suspended for one year and must be surrendered to 39 the department.” 40 41 SECTION 4. Article 3, Chapter 12, Title 50 of the 1976 Code is 42 amended to read: 43

[5080] 10 1 “Article 3 2 3 Numbering 4 5 Section 5023310. Every vessel using the waters of this State 6 shall must be numbered except those exempt by Section 7 5023320. No A person shall may not operate or give permission 8 for the operation of any such vessel on such waters unless the 9 vessel is numbered in accordance with this chapter or in 10 accordance with applicable Federal law or in accordance with a 11 Federallyapproved Federally approved numbering system of 12 another state and unless: 13 (1) the certificate of number issued to such a vessel is on board 14 and in full force and effect.; 15 (2) the identifying number set forth in the certificate of number 16 is displayed on each side of the forward half of the vessel.; or 17 (3) the decals issued by the department are attached to each 18 side of the bow of the boat within six inches following the 19 identifying number. Such These decals, when a certificate of 20 number is issued or renewed, shall be deemed are considered a part 21 of the registration number. 22 23 Section 5023320. (A) A vessel is not required to be numbered 24 under this chapter if it is: 25 (1) covered by a certificate of number in effect which has 26 been issued to it pursuant to federal law; 27 (2) a federally approved numbering system of another state. 28 However, this vessel must not be held or used in this State for 29 more than sixty consecutive days; 30 (3) from a country other than the United States and 31 temporarily using the waters of this State; 32 (4) a vessel whose owner is the United States except 33 recreationaltype vessels; 34 (5) a vessel whose owner is the United States, a state, or 35 political subdivision to a state used for governmental purposes and 36 which is clearly identifiable as such; 37 (6) a vessel’s lifeboat if the boat is used solely for lifesaving 38 purposes; 39 (7) a vessel’s tender; 40 (8) boats designed, constructed, and used for racing; 41 (9) a vessel belonging to a class of boats which has been 42 exempted from numbering by the department after the department 43 has found that the federal government has exempted the vessel or

[5080] 11 1 class of vessels from their numbering provisions or as otherwise 2 permitted by the federal government; 3 (10) documented by the United States Coast Guard or a 4 federal agency successor to it; 5 (11) used under authority of a valid temporary certificate of 6 number issued by the department or its agent; or 7 (12) a sailboat or paddle boat when no propulsion machinery 8 of any description is installed in or attached to the boat. 9 (B) Nothing in this chapter prohibits the numbering of an 10 undocumented vessel upon request by the owner even though the 11 vessel is exempt from the numbering requirements of this chapter. 12 13 Section 5023330. In the event that If an agency of the United 14 States Government shall have has in force an overall system of 15 identification (numbering) for vessels within the United States, the 16 numbering system employed pursuant to this chapter by the 17 department shall must be in conformity therewith with that system. 18 19 Section 5023340. The owner of each motorboat watercraft 20 requiring numbering by this chapter shall file an application for a 21 number with the department on forms approved by it. The 22 application shall must be signed by the owner of the motorboat and 23 shall must be accompanied by a fee of thirty ten dollars. Upon 24 receipt of the application in approved form, the department shall 25 enter the same upon the records of its office and issue to the 26 applicant a certificate of number stating the number awarded to the 27 motorboat and the name and address of the owner. The certificate 28 of number shall must be pocket size. 29 30 Section 5023345. (A) A transferee shall utilize the temporary 31 certificate of number on the department’s application form as a 32 temporary certificate of number to permit the use of watercraft 33 while applications for certificates of number are processed. 34 Temporary certificates of number apply to new and previously 35 owned watercraft. A temporary certificate is valid for not more 36 than sixty days from the date of purchase. 37 (B) When using a recently purchased watercraft under authority 38 of a temporary certificate of number, the operator shall carry a 39 copy of the bill of sale on board along with the temporary 40 certificate of number. 41 (C) A temporary certificate of number must not be issued for a 42 watercraft not having a hull or manufacturer’s identification 43 number.

[5080] 12 1 (D) Duplicate or updated temporary certificates of number or 2 updated bills of sale are prohibited. 3 (E) The number assigned to a temporary certificate of number 4 must not be displayed on the watercraft. 5 (F) A transferee may operate a newly acquired outboard motor 6 for sixty days while application for title is pending provided the 7 bill of sale is in possession while operating the motor. 8 9 Section 5023350. The department may issue any a certificate 10 of number directly or may authorize any a person to act as agent 11 for the issuing thereof the certificate. In the event that If a person 12 accepts such this authorization, he the person may be allotted a 13 block of numbers and certificates, therefor which upon assignment 14 and issue in conformity with this chapter and with any rules and 15 regulations of the department adopted pursuant to this chapter shall 16 be are valid as if assigned and issued directly by the department. 17 18 Section 5023360. The owner shall paint on or attach to each 19 side of the forward half of the vessel the identification number in 20 such a manner as may be prescribed by rules and regulations of the 21 department;. In order that it the number may be clearly visible, the 22 number shall must be maintained in legible condition. No number 23 other than the number validly assigned to a vessel shall may be 24 painted, attached or otherwise displayed on each side of the 25 forward half of such the vessel. Only one valid number may be 26 displayed at any time. 27 28 Section 5023370. (A) Except as otherwise provided, a 29 certificate of number awarded pursuant to this chapter continues in 30 effect for three years one year unless sooner terminated or 31 discontinued in accordance with this chapter. Certificates of 32 number may be renewed by the owner in the same manner 33 provided for in the initial securing of the certificates. The 34 department shall fix a establish the oneyear period, beginning on 35 the first day of a month, and the day and month of the year on after 36 which the certificates certificate of number expire expires unless 37 renewed pursuant to this chapter. 38 (B) A renewal application for a certificate of number, except 39 those from marine dealers, presented after thirty days from its 40 expiration date is subject to a late penalty of fifteen dollars. 41 A renewal application for a certificate of number presented after 42 sixty days from its expiration date is subject to a late penalty of 43 thirty dollars.

[5080] 13 1 2 Section 5023375. It is unlawful to display a registration 3 number or a validation decal or an outboard motor title decal or 4 sailboat title decal on any watercraft or outboard motor except on 5 the watercraft or outboard motor for which it was issued. 6 7 Section 5023380. (A) Upon the transfer of ownership of a 8 watercraft numbered pursuant to this article, the purchaser shall 9 file an application for transfer of a registration at a cost of six 10 dollars a certificate of number issued in the purchaser’s name for 11 validating the watercraft number in the purchaser’s name. The 12 total fee for this initial certificate is sixteen dollars. The ten dollar 13 fee required pursuant to Section 5023340 applies for subsequent 14 renewals of that certificate. The application for the transfer 15 certificate for the transferred number must be made by the 16 purchaser within thirty days from date of purchase. The purchaser 17 may operate the watercraft for not more than sixty days on a 18 temporary certificate of number. 19 (B) The provisions of this section for the transfer charge do not 20 apply to watercraft owned by volunteer rescue squads used 21 exclusively for the purposes of the squads. 22 23 Section 5023385. Houseboats used for habitation may be 24 indefinitely moored at a private dock as long as the houseboat has 25 a wasteholding tank. Waste pumpout must be done at an approved 26 pumpout facility. A person violating the provisions of this section 27 is guilty of a misdemeanor and, upon conviction, must be punished 28 by a fine of not less than five hundred dollars or imprisonment for 29 thirty days, or both. 30 31 Section 5023400. Any A holder of a certificate of number shall 32 notify the department in writing within thirty days if his address no 33 longer conforms to the address appearing on the certificate and 34 registration and, as part of the notification, shall furnish the 35 department with his new address. 36 37 Section 5023420. No A vessel constructed after November 1, 38 1972, shall may not be offered for sale in this State unless the hull 39 identification number is permanently displayed and affixed in 40 accordance with United States Coast Guard rules and regulations. 41 42 Section 5023425. A registration of watercraft may not be 43 renewed pursuant to this chapter if the department has notice that

[5080] 14 1 property taxes are owed on the watercraft. If renewal of 2 registration has been denied pursuant to this section, a tax receipt 3 from the person officially charged with the collection of ad 4 valorem taxes in the county of residence must be accepted as proof 5 that the taxes have been paid.” 6 7 SECTION 5. (A) The annual certificate period for a watercraft 8 subject to property tax for 2015 pursuant to Article 27, Chapter 37, 9 Title 12 of the 1976 Code, as added by this act, begins on the first 10 day of the month in 2015 following the month in which the current 11 certificate of number on the watercraft expires or is due to expire 12 in 2016 or 2017. Watercraft owners whose threeyear certificate 13 period under former law is shortened pursuant to the provisions of 14 this act must receive a credit against the registration fees for 2015 15 and 2016, as applicable, to reflect the shortened registration period. 16 Notwithstanding the due date for property taxes on watercraft 17 pursuant to Article 27, Chapter 37, Title 12 of the 1976 Code, as 18 added by this act, property taxes for watercraft receiving the 19 annual certificate of number for tax years beginning January 20 through June, 2015, are due and payable July 15, 2015. 21 (B) An outboard motor titled before 2015 has an annual 22 registration period equal to the certificate period for the watercraft 23 propelled by the outboard motor. If an outboard motor required to 24 be registered is not currently attached to or otherwise associated 25 with a specific watercraft, DNR shall establish a registration period 26 for it. Notwithstanding the due date for property taxes on outboard 27 motors pursuant to Article 27, Chapter 37, Title 12 of the 1976 28 Code, as added by this act, property taxes on outboard motors 29 receiving the annual registration for tax years beginning January 30 through June, 2015, are due and payable July 15, 2015. 31 32 SECTION 6. This act takes effect upon approval by the 33 Governor. 34 XX 35

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