| State
and Contact |
Gas
tax revenue rec’vd for state boating programs? |
|
Gas tax money can be used with these programs: |
Gas
tax revenue protected by law? |
General
fund money to boating program? |
Boat
registration fee to boating program? |
Sales
tax on boats?/ To boating program? |
Personal
property tax?/ To boating program? |
Alabama
Capt. Bob Huffacker, BLA, Marpol Dir. |
60%
of 80/100 of 1% of total gas tax revenue: approx. $500,000 |
|
State boating programs |
Yes |
None |
100%,
approx. $3.5 million |
2%
/ None |
No/None |
Alaska
Jeff Johnson, BLA, Dept. of Natural Resources |
No |
|
N/A |
No |
None |
Yes. 25% of boat registration fees applied to boating programs |
No/None |
No
(State)/ None |
Arkansas
Stephanie Weatherington, Assistant Cheif, Enforcement |
All
marine fuel tax, $1.5 million |
|
Must be for boating access or for roads leading to public ramps |
No |
Yes |
50% |
4.625%
/ None |
Yes/None |
Arizona
Kevin Bergersen, BLA, Game & Fish Dept. |
1.539%
of total gas tax revenue |
|
State
Lake Improvement Fund; for facilities (docks, ramps, etc.) |
No |
None |
100% |
8.1%
/ None |
No/None |
California
David Johnson, Deputy Director |
Yes, percentage unknown |
|
Boating
facililities, education & safety |
Yes |
None |
100%,
approx $5 million/year |
7.25%
/ None |
Yes,
local/ None |
Colorado
Rick Storm, BLA, Div. of Parks & Outdoor Rec. |
No |
|
N/A |
N/A |
None |
100%,
aprox. $1.3 million |
3%
/ None |
No/None |
Connecticut
Eleanor Mariani, BLA, DEP: Boating Div. |
$250,000
of total gas tax revenue |
|
General
boating programs |
Yes |
None |
Yes,
44% special funds go to Boating Safety Acct. |
6%
/ None |
No.
Higher reg. fee charged in lieu of taxes. |
Delaware
Chief Jim Graybeal, BLA; Div. of Fish & Wildlife |
None |
|
N/A |
N/A |
None |
100% |
No/None |
No/None |
District of Columbia
Linda Fabrie, Boat Registrar |
None |
|
N/A |
N/A |
None |
None |
None |
No/None |
Florida
Lt. Edward Catse, Assistant Boating Safety Coordinator |
Approximately 3% |
|
State
transportation needs, $6.3 million aquatic plant mngmt, $1.25 million
local rec. btg projects (channel marking, ramps), $1.25 million rec.
btg & freshwtr fisheries mngmt |
Yes |
Yes,
Law Enforcement boating safety |
Yes,
Law Enforcement boating safety |
6-7.5%/
None |
No/None |
Georgia
Lt. Col. Terry West, DNR, Wildlife Resources Div. |
None |
|
N/A |
N/A |
$3
million |
None,
money to general fund |
3.5%
+ local/ None |
Yes
(county)/ None |
Hawaii
Kevin Yim,
Boating Staff Officer |
$1.3
million thru Dept. of Trans. |
|
Small
Boat Harbor Fund for general boating programs |
Yes |
Only
for capital imprvmnt; usu. little $ |
None |
None |
Yes/None |
Idaho
Dave Dahms, BLA; Dept. of Parks & Rec, Boating Program |
.83%
of total gas tax revenue |
|
Primarily
for facilities and patrol boats |
Yes |
None |
100%,
approx 1.6 million; 15% to direct management costs, 85% to county |
5%
/ None |
No/None |
Illinois
Sgt Joe Morelockr, BLA; DNR, Office of Law Enforcement |
Fixed
amount of $420,000 ea. month; $5.04 million per year |
|
State
Boating Fund (law enforcement, maint. of DNR owned boat access areas,
constructionof boat access areas, local gov't grants) |
Yes |
None |
100% |
7%
/ None |
No/None |
Indiana
Major Felix Hensley, BLA; DNR, Law Enforcement Div. |
None |
|
N/A |
N/A |
Lake and River enhancement fee (part of the state excise tax) |
None |
5%
/ None |
No.
Excise tax coll. each yr based on new value of boat. Each yr tax is
lwrd 10% down to 50% of orig. tax |
Iowa
Randy Edwards, BLA; DNR, Fish & Wildlife Div. |
$2.6
million |
|
Facilities
(ramps, improvement, etc.); money distributed on project basis |
Yes, funds are protected within the Fish & Wildlife Trust |
None |
100%,
aprox. $1.3 million, money distributed on project basis |
5%
/ None |
No/None |
Kansas
Dan Hesket, BLA; KS Wildlife & Parks |
None |
|
N/A |
N/A |
None |
100% |
4.9%
/ None |
Yes/None |
Kentucky
Maj. Charles Browning, Dept. of Fish & Wildlife |
None |
|
NA |
NA |
None |
100% |
6%
/ None |
No/
None |
Louisiana
Maj Ronald Morris, BLA, Dept. of Wldlf & Fisheries |
None.
Dedicated to hwy imprvmnt. |
|
N/A |
N/A |
None |
100%,
aprox. $1 million, plus add’l money fr. LA Cnsrvtnist Fnd |
8%
/ None |
No/None |
Massachusetts
Lt. Larry Chenier, BLA, Mass. Environmental Police |
.3%
of total gas tax revenue; approx. $1.6 million |
|
Environmental
law enforcement; boat safety; education; boat registration & titling |
Yes |
Yes |
100% |
5%
/ None |
No/None |
Maryland
George Johnson IV, Superintendent, DNR, Natr’l Res. Police |
None |
|
N/A |
N/A |
None |
100% |
6%
/ Yes, 100% |
No/None |
Maine
Gilbert Bilodeau, Deputy Director |
1.4437% |
|
Commercial and sports fisheries activities |
No |
None |
None |
6%,
None |
Yes/None |
Michigan
Lt Creig Grey, BLA; DNR, Law Enforcement
Div. |
2% of total
gas tax revenue |
|
Michigan
Waterways Fund (facilities) |
Yes |
None |
100%
of non-operational costs
17.5% to MI Waterways Fund, 33.5% to MI Harbor Development, 49% to
Marine Safety Fund |
6%
/ None |
No/None |
Minnesota
Kim Elverum, BLA; DNR, Boat & Water Sfty. Coordinator |
1.5%
of total gas tax revenue, approx. $7.5 million |
|
Access,
state prk. dvlpmnt, btg. & wtr. safety, lake imprvmnt |
Yes |
N/A |
100%,
approx. $3.2 million |
6.5%
+ .5% (in some cities)/ None |
No/None |
Missouri
Maj. Tommy Roam; BLA; Dept. of Publ. Safety, MO St. Water
Patrol. |
No |
|
N/A |
N/A |
$3.9
million |
100% |
4.225%
/ None |
No/None |
Mississippi
Maj. Lane Ball, BLA; Dept. of Wildlife, Fisheries & Parks,
Law Enforcement Div. |
1.5%
of gas tax revenue attributed to boating, approx $50,000 |
|
Boating
Involvement Fund (enforcement, education, etc.) |
Yes |
Yes.
Money from general fund matches federal money |
100%
of non operational costs |
7%
/ None |
Yes/None |
Montana
Ron Jendro, BLA; MT Fish, Wildlife & Parks,
Law Enforcement Div. |
.9%
of total gas tax revenue |
|
Facilities-access |
Yes |
Yes |
50% |
No
sales tax |
Yes/
20% |
Nebraska
Herb Angell, BLA; NE Game & Parks Cmsn, Outdoor Ed.
Div. |
None |
|
N/A |
N/A |
Yes,
approx. $164,000 |
100% |
4.5-6%
/ None |
None |
Nevada
Fred Messman, BLA; Div. of Wildlife, Law Enforcement Div. |
Approx.
$3 million |
|
50%
for Enforcement of NV Boat Act; 50% for Div. of State Parks for facilities
w/ water |
Yes |
None |
100% |
6.5%
+ local / None |
Yes/
No; personal property tax incl in boat reg. fee |
New Hampshire
David T. Barrett, BLA; NH Dept. of Safety, Marine
Patrol Div. |
No |
|
N/A |
N/A |
No |
100%
into non-lapsing fund. Covers all state boating programs. |
No
sales tax |
No/None |
New Jersey
Capt Christopher Simmermon, BLA; NJ State Police, Marine Services
Unit |
None |
|
N/A |
N/A |
Yes,
approx $8 million |
A percentage of boat reg. fees, up to approx
$2.5
million annually |
6%
/ None |
Rec.
btg. fee based on value of boat. If state collects, state gets $;
if municipality collects, they get $. |
New Mexico
Toby Velasquez, BLA, Enrgy, Mnrls & Natr’l Res,
Btg Sfty Sec. |
13/100
of 1%, approx. $200,000 |
|
Boating
safety programs and improvement/maintenance of boating facilities |
Yes |
None |
100%,
not mandated by state, approx. $500,000 |
50%
of 5% excise tax to boating program, approx. $500,000 |
No/None |
New York
Brian Kempf, BLA; Director, Bureau Marine & Rec. Vehicles |
None |
|
N/A |
N/A |
Yes,
approx. $200,000 |
100% |
4%
+ local/ None |
No/None |
| North Carolina Capt. Chris Huebner, BLA, Wldlfe Res Comm. |
1/8
of 1% of total gas tax revenue, approx. $1.4 million |
|
Enforcement of motorboat safety act |
Yes |
None |
100% |
3%,
up to $1500/ None |
Yes/None |
North Dakota
Bob Frohlich, Fisheries Development Supervisor |
$2.50
per registered boat |
|
General
boating programs |
Yes |
None |
100% |
5%
+ local/ None |
No/None |
Ohio
Michael Quinn, Deputy Chief |
7/8 of 1% |
|
Waterway
Safety Fund (grants, cap. imprvmnt, boating access, education, dredging,
marine ptrl); Boater Angler Fund (boating access construction projects) |
Yes |
None |
100%,
approx. $5.5 million |
5%
+ local/ none |
No/None |
Oklahoma
Capt George Green, BLA; Dept. of Public Safety, Lake Patrol
Div. |
None |
|
N/A |
N/A |
Yes,
approx. $2 million for personnel |
None |
3.25%
/ None |
No/None |
Oregon
Randy Henry, Policy Analyst |
$5.57million in 2007 |
|
Marine Board law enforcement, outreach and facilities development |
Yes |
None |
100% |
No
sales tax |
No/None |
Pennsylvania
Dan Martin, BLA; PA Fish & Boat Cmsn, Bureau of Btg. & Ed. |
$0.12/
gall. x 19,247,019 = $2,309,642 (based on ann. survey of boat gas
consumption |
|
General
boating programs |
Yes |
None |
100% |
6%
/ None |
No/
None |
Puerto Rico
Juan Rodriquez Velez, BLA; Dept. of Enviro & Natr’l Res, Ofc of
Cmsnr of Navigation |
None |
|
N/A |
N/A |
None |
100%,
approx. $500,000 |
6.6%
local sales tax/ None |
No/None |
Rhode Island
Steven Hall, BLA; Dept. of Enviro. Mgmt. |
None |
|
N/A |
N/A |
Yes |
100% |
No
sales tax on boats |
No
(exc. Westerly)/None |
South Carolina
Maj. Alvin Taylor, BLA; Tony Bates, Comptroller,
DNR |
1%
of $.16 state gas tax |
|
Marine
Fuel Tax Fund - dist. county by county used for access, law enforcement |
Yes |
Yes,
used for enforcement, boating enforcement, education |
Approx.
40% |
5%
up to $300/ None |
Yes/None |
South Dakota
Bob Brown, BLA; Dept. Game, Fish & Parks,
Div. of Wildlife |
100% of motor fuel tax |
|
Boating facility improvement and recreational water quality |
Yes |
None |
100% |
3%
+ local/ None |
No/None |
Tennessee
Ed Carter, BLA; TN Wildlife Resource Agcy, Boating Div. |
.0178%
of total gas tax revenue; approx. $440,000 - $500,000 |
|
Boating
General Fund (general boating programs) |
Yes |
None |
100% |
8.75%/
None |
No/None |
Texas
Alfonso Campos, BLA, Parks & Wldlf Dept., Law Enf. Div. |
75%
of .95% of total gas tax revenue |
|
Any
TX Parks & Wildlife Dept. program |
Yes,
appropriate by legis. each session. |
None |
100%,
approx. $14.4 million |
6.25%/
TPWD retains 5%, approx. $1 million |
No/None |
US Virgin Islands
Carlos Farchette, BLA; Dept. of Plng & Natr’l
Res., Div. of Enviro Enf. |
None |
|
N/A |
N/A |
Matching
fund money for Wallop-Breaux |
None |
No
sales tax on boats |
No/None |
Utah
David Harris, Boating Coordinator, Div. of Parks & Rec. |
No.
boats x $0.245/gal x No. gallons (155/boat); approx. $2.97 million |
|
Boating
facilities, boater education, enforcement |
Yes |
None |
80%,
$8/boat |
4.75%
+ local (1-2%) / None |
Yes/None |
Vermont
Lt. Dan Begiebing, BLA; VT State Police, Marine Div. |
None. |
|
N/A |
N/A |
None |
15%,
approx. $105-120,000 |
5%
/ None |
No/None |
Virginia
Charles Sledd, BLA; Dept. of Game & Inland Fisheries |
None.
Small % of tax refunded to comm. wtrcrft |
|
Construction,
reconstruction & maint. of State Hwy System, other purposes appr’vd
by Gen. Assembly |
Yes |
None |
100% |
Yes.
40% |
Yes/None |
Washington
Jim Eychaner, Intragcy Cmte for Otdr
Rec. |
.97%
of $0.18 (tax), total approx. $3.5 - $3.75 million |
|
Boating
Facililities Program. Provides grant $ to state and local agencies |
Yes |
None |
Registration
money > $1.1 million to counties w/ apprv’d btg. programs |
7-8.6%/
None |
Yes/None |
Wisconsin
Roy Zellmer, BLA; DNR, Div. of Law Enfrcmnt |
Based on formula which includes # of registered boats and average gallons used |
|
Safety, education and enforcement |
No |
None |
100%,
approx. $3.5 million |
5%
+ local/ None |
No/None |
West Virginia
Lt. Col.Jerry Jenkins, BLA; DNR, Law Enforcement Section |
None |
|
N/A |
N/A |
None |
50% |
6%
/ None |
Yes/None |
Wyoming
Lisa Goodin & Jean Cole, WY Game & Fish Dept. |
None |
|
N/A |
N/A |
None |
100%,
approx. $250,000 Money goes to gnrl. game & fish fund; portion
goes to boating safety budget. |
4%
+ local/ None |
No/None |
