1007 CERTIFICATE OF TITLE FEES: TITLE TAX

1007.1 The Harbor Master shall charge a fee of two dollars ($2.00) to issue a certificate of title, a duplicate, a corrected certificate of title, or a transfer of title.

1007.2 Except as provided in §§ 1006.6 and 1007.3, a title tax shall be levied on the issuance of every original certificate of title required for a vessel under § 1006 and on the issuance of every subsequent certificate of title following the sale, resale, or transfer of the vessel as follows:

1. (a) The Harbor Master shall collect the title tax at the rate of six percent (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. The Harbor Master may require the applicant to submit satisfactory proof of the vessel's gross sales price or fair market value in order to establish the tax due.
2. (b) The tax imposed by this subsection is in lieu of collecting any tax which may have been due as a result of a sale required under the District of Columbia Revenue Act of 1949, approved May 27, 1949 (63 Stat. 115; D.C. Code §§ 47-2001 (1997 Repl.) et seq.); and
3. (c) Any person aggrieved by the assessment established by this section may, within six (6) months after payment of the tax, appeal from the assessment to the Superior Court of the District of Columbia in the same manner as set forth in § 3 of title 9 of the District of Columbia Revenue Act of 1937, approved May 16, 1938 (52 Stat. 371; D.C. Code § 47-3303 (1997 Repl.)).

1007.3 In the following instances, a person obtaining a certificate of title shall not be required to pay the tax provided for in § 1007.2:

1. (a) Resulting from a transfer between spouses or between parent and child;
2. (b) Resulting from a transfer between licensed dealers in vessels for resale;
3. (c) Resulting from ownership of a vessel for which a certificate of title was sought prior to the date of enactment of the Act, and if the applicant paid District sales tax on the vessel as required by law at the time of acquisition. The Harbor Master may require the applicant for titling to submit satisfactory proof that he or she owned the vessel prior to the date of enactment of the Act.
4. (d) Resulting from the repossession of a vessel by a lien holder; and
5. (e) Resulting from the transfer of ownership by operation of law.

1007.4 If the Harbor Master determines there has been an overpayment of the title tax on a vessel, the overpayment shall be refunded if an application under oath is filed with the Harbor Master within one (1) year from the overpayment.

AUTHORITY: The Authority for this section is D.C. Law 5-58, the "District of Columbia Boat Titling Act of 1983".

SOURCE: Section 2(c) of D.C. Law 5-58, the "District of Columbia Boat Titling Act of 1983", 31 DCR 1459 (March 30, 1984) incorporating by reference the text of D.C. Act 5-86, 30 DCR 6293, 6297-99 (December 9, 1983).