Our boat is in Charleston and we were informed that we might have to pay the tax. I asked the marina manager if the county commissioners had considered that some full time renters who are out of state would move their boats. He replied that he asked the commissioners that and they said who cares there is a waiting list isn't there? So far they haven't tried to collect the tax in Charleston, I think they are waiting for the 180 day rule to come back. Still won't help those of us that lease a slip 12 months...although starting '08 we will be gone to the Bahamas 6 months every year anyway.