The State of the Region: Hampton Roads 2005
Over the past decade, the region’s cities and counties have diminished the taxes they assess on boats so much that in several cities (for example, Virginia Beach), boat taxes in essence no longer exist. We show that all jurisdictions in Hampton Roads have suffered due to the reduced tax revenue and that the low-tax strategy has not attracted more boats from other regions, as intended. While boat taxes are unpopular and difficult to collect, Hampton Roads appears to have shot itself in the foot.
Regional Studies Institute, Old Dominion University, "Part 6: The Race to the Bottom of the Bay: Boat Taxes in Hampton Roads" (2005). State of the Region Reports: Hampton Roads. 119.