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Are Florida Fishing Vessel

author
James Lee
• Tuesday, 15 December, 2020
• 10 min read

Expand All | Collapse All A Charter Captain or Boat License is required to carry paying customers (where a fee is paid directly or indirectly) for the purpose of taking, attempting to take, or possessing saltwater fish or organisms. To be a saltwater fishing guide in Florida, you must comply with U.S. Coast Guard (USCG) requirements.

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Contents

The U.S. Coast Guard (USCG) requires all operators of for-hire vessels to have a Captain license/Merchant Mariner Credential. Charter, head boat and saltwater fishing guide operations must have an FCC charter captain or boat license to cover their passengers, who are not required to hold a recreational saltwater fishing license.

The number of customers specified on the FCC vessel license to take, attempt to take, or possess a limit of saltwater fish or organisms for non-commercial purposes without purchasing a recreational saltwater fishing license. For-hire guides may also keep a legal limit of fish while on duty except shook, grouper and red snapper in federal waters.

Shook: The Florida Administrative Code (FAC), Chapter 68B-21.006 (3) for shook states: On any vessel licensed to carry customers wherein a fee is paid, either directly or indirectly, for the purpose of taking or attempting to take marine fish, the applicable bag and possession limit specified in this rule shall not extend to the operator of such vessel or any person employed as a crewman of such vessel. Grouper: Gulf of Mexico Fishery Management Council regulations prohibit the captain and crew of for-hire vessels from retaining a federal recreational bag limit of any grouper while under charter in the Gulf of Mexico.

The FCC established a zero bag limit for Gulf gag, red and black grouper for captains and crew on for-hire vessels in or on state waters. Current information about grouper rules is available from the FCC Division of Marine Fisheries Management.

Red Snapper: In 2008 new regulations were implemented for red snapper in federal waters of the Gulf of Mexico that, among other restrictions, prohibits the captain and crew of for-hire vessels from retaining the federal recreational bag limit. More information on federal action is available from the Gulf of Mexico Fishery Management Council.

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The FCC also established a zero bag limit for captain and crew of for hire vessels in Gulf state waters for red snapper. Please check with the park or refuge headquarters for any specific permitting requirements for those areas.

If you are operating a for-hire vessel in federal waters (outside 9 nautical miles on the Gulf and 3 nautical miles on the Atlantic), you may need a federal charter vessel /head boat permit before fishing for certain species. An additional $50 commercial vessel registration fee is required of all non- Florida residents unless specifically exempt.

Upon receipt of the documented request and applicable service fees, the county will issue a replacement registration with the new classification of the vessel. (a) Vessels that are used to transport persons or property for hire in interstate or foreign commerce and commercial fishing vessels are subject to the partial exemption provided in Section 212.08(8), F.S.

(b) The mileage of vessels from the territorial limit to port dockside and return into international waters, foreign or coast wise, in the continuous movement of persons or property in interstate or foreign commerce is not considered to be mileage in Florida. (c) “Commercial fishing vessels” include vessels designed, constructed, and used exclusively for the taking of fish, crayfish, oysters, shrimp, and sponges from the salt and fresh waters for sale.

(d) Vessels used in intrastate commerce exclusively within the territorial waters of Florida do not qualify for the partial exemption. (e) Vessels that are not operated to transport persons or property for hire in interstate or foreign commerce, even though such vessels may move persons or property across the Florida state line, do not qualify for the partial exemption.

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For example, a dredge is operated by a company to transport its workmen and equipment between two states. (f) Vessels that are not engaged in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes are subject to tax, as provided in Section 212.05, F.S.

(a) Vessel owners are required, at the end of each fiscal year of operation, to determine the ratio of Florida mileage to total mileage traveled by the owner's vessels operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that had at least some Florida mileage during the fiscal year. The ratio computed is the owner's mileage apportionment factor to be applied to purchases, leases, and rentals of vessels, and parts thereof, subject to the partial exemption under Section 212.08(8), F.S., during the following fiscal year.

(b) Vessel owners are required to apply their mileage apportionment factor calculated at the end of the prior fiscal year to purchases and leases of vessels, and parts thereof, that will be operated exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes during the current fiscal year. Vessel owners are required to calculate and report tax to the Department on a monthly basis.

© During the owner's initial year of operation in Florida, the owner's mileage apportionment factor may be determined on the basis of the ratio of anticipated Florida mileage to anticipated total mileage for that year for the owner's vessels used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are anticipated to have at least some Florida mileage. The owner is required to pay any additional tax due based on the actual mileage ratio.

The owner may take a credit or apply to the Department for a refund of tax paid, as provided in Rule 12A-1.014, F.A.C., when the tax paid based on the estimated mileage ratio exceeds the tax due based on the actual mileage ratio for the initial year of operation. (a) To claim the exemption at the time of purchase of a vessel that will be used exclusively in non- Florida waters to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes, the vessel owner, or the owner's agent or representative purchasing the vessel, is required to issue an affidavit to the selling dealer.

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Hold a valid Sales and Use Tax Direct Pay Permit issued by the Department. To obtain a direct pay permit, the purchaser of the vessel is required to file an Application for Self-Accrual Authority/Direct Pay Permit (Form DR-16A) with the Department, as provided in Rule 12A-1.0911, F.A.C.

© Any owner who executes an affidavit to purchase a vessel used in both Florida and non- Florida waters for use in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is required to remit the tax based on the owner's mileage apportionment factor to the Department. () The vessel will be used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

() The vessel will be used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters. The Purchaser holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of ___% of the sales price of the vessel directly to the Florida Department of Revenue.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this _____ day of ______, 20_____ BY _______________(name of person making statement).

(a) Vessel parts and other items purchased or leased in Florida that are appropriate to perform the purposes for which a vessel operated to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes is designed or equipped are subject to the partial exemption provided in Section 212.08(8), F.S. Tax is based on the owner's mileage apportionment factor.

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Examples of these items are: ice, bait, charts, foul weather gear, ropes, fishing tackle, logs, cooking utensils, and paper supplies. (b) Charges for repairs or the maintenance of vessels to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes that are performed in Florida are subject to the partial exemption.

The tax is based on the owner's mileage apportionment factor. Items purchased or leased in Florida that are not appropriate to perform the purposes for which a vessel is operated, designed, or equipped are subject to tax at the rate imposed by Section 212.05(1), F.S.

Tools and materials and supplies, such as sandpaper, blasting sand, sanding discs, masking tape, rags, and mineral spirits, used in the repair and maintenance of a vessel while the vessel is within Florida are subject to tax at the rate imposed by Section212.05(1), F.S. (e) The vessel owner, operator, or the owner's agent or representative is required to execute an affidavit to the selling dealer to purchase, lease, or rent vessel parts and other items subject to the partial exemption tax-exempt at the time of purchase.

The owner is required to pay tax on vessel parts and other qualified items based on the owner's mileage apportionment factor directly to the Department. I hereby swear or affirm that the named vessel is used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes and the items purchased from the Seller listed on INVOICE NO(S).

I hereby swear or affirm that: (The option checked below applies to this purchase.) () The items purchased will be used exclusively on the named vessel in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

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(Source: marinetravelift.com)

The vessel will not be operated in or on the canals or waterways, or within the territorial waters, of Florida. The Owner holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of __________% of the sales price of the vessel parts and items directly to the Florida Department of Revenue.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this _____ day of __________, 20___ BY______________(name of person making statement).

(6) DYED DIESEL FUEL USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL FISHING PURPOSES. The sale of dyed diesel fuel placed into the storage tank of a vessel or equipment used exclusively for commercial fishing and aqua cultural purposes is exempt.

To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the purchaser is required to provide an exemption certificate to the selling dealer declaring that the fuel will be used exclusively in equipment or a vessel for commercial fishing or aqua cultural purposes. I certify that dyed diesel fuel placed in the storage tank of a vessel or equipment on or after_________________________(Date) from___________________________(Selling Vendor's Name) will be used exclusively in equipment or a vessel for commercial fishing or aqua cultural purposes.

I understand that if I use the purchased dyed diesel fuel for any nonexempt purpose, I must pay tax on the purchase price of the dyed diesel fuel directly to the Florida Department of Revenue. Under the penalties of perjury, I declare that I have read the foregoing Certificate and the facts stated herein are true.

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The sale of dyed diesel fuel to the owner, operator, or the owner's agent or representative of vessels operated to transport persons or property for hire in interstate or foreign commerce is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. Tax imposed is based on the vessel owner's mileage apportionment factor.

To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the owner, operator, or the owner's agent or representative is required to execute an affidavit to the selling dealer declaring that the fuel will be used in a vessel operated to transport persons or property for hire in interstate or foreign commerce. () The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

The fuel will be used to operate vessels in interstate or foreign commerce and is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. The Owner holds a valid sales and use tax certificate of registration issued by the Florida Department of Revenue and must pay tax due on the fuel directly to the Florida Department of Revenue.

Under the penalties of perjury, I declare that I have read the foregoing Affidavit and the facts stated herein are true and correct to the best of my knowledge and belief. (a) Persons who are entitled to the partial exemption provided in Section 212.08(4)(a)2. Or 212.08(8), F.S., may obtain a refund of tax paid at the time of purchase or lease, less the amount of tax due under the partial exemption, directly from the Department.

When seeking a refund of tax paid in excess of the tax due on vessels in excess of the tax due under the partial exemption, execute an affidavit affirming that the designated vessel or designated vessel parts are subject to the partial exemption and the extent of that partial exemption. When seeking a refund of sales tax paid on diesel fuel purchased in excess of the tax due under the partial exemption, execute a statement that the fuel purchased qualified for the exemption.

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() The vessel is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. () The vessel is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters.

Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this _____ day of ________, 20___ BY _______________ (name of person making statement).

I, the undersigned individual, as the Owner, the Operator, or the Owner's agent or representative of the vessel, ____________________, Home Port of _____________________, hereby swear or affirm that the items purchased from the Seller listed on INVOICE NO(S). __________ are used exclusively on the named vessel and are appropriate to carry out the purpose for which the vessel is designed, equipped, and used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes.

() The items purchased are used on the named vessel that is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. I have paid Florida sales tax to the Seller and am I applying directly to the Florida Department of Revenue to obtain a refund of sales tax paid to the Seller.

() The items purchased are used on the named vessel that is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters. I understand, that as the Owner or Operator of the vessel, that I must pay tax imposed under Section 212.08(8), F.S., at the rate of _____ % of the sales price of the vessel parts and items and am I requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue.

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Under the penalties of perjury, I swear or affirm that I have read the foregoing Affidavit and that the facts stated herein are true to the best of my knowledge and belief. Sworn to and subscribed before me this ________ day of ________, 20______ BY ________ (name of person making statement).

I, the undersigned individual, as the Owner, the Operator, or the Owner's agent or representative of the vessel, _______________________, Home Port of __________________, hereby certify that the fuel purchased from the Seller listed on INVOICE NO(S). () The fuel was used in the named vessel used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non- Florida waters, including the mileage from the territorial limit to port dockside and return into international waters.

I am requesting a refund of tax paid in the amount of $__________ directly from the Florida Department of Revenue. () The fuel was used in the named vessel used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non- Florida waters and in Florida territorial waters.

I understand that, as the Purchaser, I must pay tax imposed under Section 212.08(4)(a)2., F.S., at the rate of _______ % of the sales price of the fuel and am I requesting a refund of tax paid in the amount of $ ________ directly from the Florida Department of Revenue. Under the penalties of perjury, I declare that I have read the foregoing Certificate and that the facts stated herein are true to the best of my knowledge and belief.

(a) The payment of a damage claim by a vessel owner or operator to any person for damage suffered by merchandise in transit is not a sale of tangible personal property and is not subject to tax, even when the carrier retains the damaged property under settlement of the claim. (b) The charge for repairs of the damaged property to the vessel owner or operator is subject to tax.

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(d) Demurrage charges for delays due to loading or unloading cargo beyond the stipulated time are not for the rental or lease of property and are not subject to tax. Example: The charge made to a shipper for the retention of a marine-cargo container beyond the scheduled time allowed, due to the delay of loading or unloading goods, is not taxable, irrespective of how the charge is designated.

(a) Dealers must maintain copies of affidavits, direct pay permits, certificates, and any other documentation required under the provisions of this rule until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S. (b) Electronic storage by the selling dealer of the required affidavits, certificates, and other documentation through use of imaging, microfiche, or other electronic storage media will be sufficient compliance with the provisions of this subsection.

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Sources
1 bassonline.com - https://bassonline.com/florida-styles-of-fishing/night-fishing/
2 florida-outdoors.com - http://florida-outdoors.com/article_night_fishing.htm
3 www.floridasportsman.com - http://www.floridasportsman.com/2020/10/20/how-to-fly-fish-at-night/
4 bullbuster.net - https://bullbuster.net/community/articles/how-to/fishing-at-night-in-south-florida