Yep, I have to pay that on my 14 foot aluminum boat. I payed it for years in Humboldt, and now I pay even more in Sacramento County (funny how that is, I move to a place that is more exspensive to live, so I must pay more for the priveledge to own a boat. And dont even ask about the increase in insurance). When I moved to Sac Co, Humboldt sent me a tax bill for the boat, and the dates on the bill suggested i did not have to pay it when compared to when I moved. I called them, and they gave me some answer that made absolutely no sense, and I mean I tried very hard to understand why I had to pay when the effective dates were for dates when I didnt even live in Humboldt, but I never understood. So I told them to screw themselves. Well, a month later I calmed down a bit and decided 75 bucks wasnt worth the hassle. California is great, if big basses didnt live here I wouldnt either.;(