The IRS actually has a pretty good FREE telephone support line
, they'll be able to tell you the federal tax options.
If Georgia has no use tax, or other tax that might be applied to you (with penalty if the tax is dodged) then your only other questions are business matters.
"As far as having it with a charter company.. Do I need to form a corporation" Among other things, a corporation can provide liability protection. You should be able to find a "tax attorney", someone who is both a business attorney and CPA, who can go over the options you have, including Georgia taxation and liability issues.
What he may very well recommend is putting the boat into a chartering business (or a business that leases it to that charter company you're working with, etc.) and then when you want to use the boat--YOU charter it just like any other paying customer. This provides an "arm's length" relationship, which the IRS likes to see to ensure it really is a business, not a hobby or a dodge. So you're paying to charter your own boat, no big deal, you get your money back in terms of charter profits if it works out. Private aircraft owners often do the same thing. It keeps taxes, liability, all the other issues neat and clean for the authorities.
If you don't, and you just "use" it when you want it, that can change the status for business and tax matters (i.e. you can only use "rental" property for your own use for limited periods then things change) and keeping the business at arm's length ensures that problem won't come back to get you.
There must be some yacht brokers in Georgia, maybe a few phone calls can get you a referral to someone with the right credentials to set up the business.