1. (a)

   1. (1) Effective January 1, 2016, the Harbor Master shall charge a fee of $2.00 to issue a certificate of title, a duplicate title, a corrected certificate of title, or a transfer of title for a vessel.
   2. (2) The Mayor may adjust the amount of the fee charged pursuant to paragraph (1) of this subsection by a rule issued pursuant to § 50-1541.25.

2. (b)

   1. (1) Effective January 1, 2016, the Harbor Master shall collect a title tax on the issuance of every original certificate of title for a vessel, and on the issuance of every subsequent certificate of title following the sale, resale, or transfer of a vessel, at a rate of 6% of the gross sales price of the vessel or, if no sale immediately precedes the application for a certificate of title, the fair market value of the vessel for which a certificate of title is applied for and issued.
   2. (2) The Mayor may establish a new tax rate in lieu of the amount established by paragraph (1) of this subsection by a rule issued pursuant to § 50-1541.25.

History

Mar. 11, 2015, D.C. Law 20-215, § 25a

Sept. 6, 2023, D.C. Law 25-50, § 6142

Emergency Legislation

For temporary (90 days) creation of this section, see § 6143 of Fiscal Year 2024 Budget Support Emergency Act of 2023 (D.C. Act 25-172, July 14, 2023, 70 DCR 9933).

Applicability

Section 6143 of D.C. Law 25-50 provided that the amendments to this section by § 6142 of D.C. Law 25-50 shall apply as of January 1, 2016.