Boats registered in a state other than the State of Maine, and owners of documented boats are to pay a State of Maine Excise Tax to the Tax Collector of the Town that the boat is moored, docked, stored, located or has its base of operation as per in Title 36 MRS Ch. 112 § 1503. Excise Tax is due to the Town of Eliot on any watercraft moored in a marina, boat yard or on rental moorings/dock space located within the Town and it is to be paid within 10 days of the first operation of the watercraft upon the waters, or prior to July 1st, whichever comes first. If you will not be mooring your boat in Eliot this year please notify us to let us know so that we may update our data. Please note that proof of excise tax payment on your boat is required when renewing your mooring permit with the Eliot Harbor Master. Have a safe and enjoyable boating season!

Sincerely,
Wendy Rawski,
Excise Tax Collector
Town of Eliot, Maine
207-439-1817