Small Watercraft

ORS 830.790
Certificate or registration fees

(1)

The biennial fee for the original or renewal certificate of number or registration is:

(a)

$5 plus $5.95 per foot, or portion thereof, for all sailboats 12 feet in length or more and for all motorboats.

(b)

$6, for boats that are assessed by the Department of Revenue under ORS 308.505 (Definitions for ORS 308) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property).

(c)

$6, for amphibious vehicles that are licensed by the Department of Transportation.

(2)

Notwithstanding subsection (1) of this section, no fee is required for boats owned by eleemosynary organizations which are operated primarily as a part of organized activities for the purpose of teaching youths scoutcraft, camping, seamanship, self-reliance, patriotism, courage and kindred virtues.

(3)

Except for the assessment referred to in subsection (1)(b) of this section, the fees provided by this section are in lieu of any other tax or license fee.

(4)

The operator of a boat livery holding five or more boats ready for hire may pay a biennial certificate of number fee of $90 plus $10 for each boat instead of the fee otherwise provided in this section.

(5)

For each original or renewal certificate fee collected under subsection (1)(a) of this section, the State Marine Board shall deposit $5 of the amount collected into the Aquatic Invasive Species Prevention Fund established under ORS 830.585 (Aquatic Invasive Species Prevention Fund). [Formerly 488.732; 1997 c.432 §1; 2003 c.455 §1; 2015 c.627 §1; 2019 c.389 §2]

Notes of Decisions

Where tour boat was restricted to operating in nonocean waters, payment of Ocean Charter Vessel License fee did not exempt vessel from assessment as water transportation property. Swashbuckler, Inc. v. Dept of Revenue, 12 OTR 476 (1993)

Source

Last accessed
Mar. 11, 2023

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