Who is supposed to pay cruising tax? My boat is managed by CYOA out of CA where it is chartered when I am not using it. This past August we came in to BVI at West End where I was told I had to pay $16/person/day cruising tax for my four friends on board. While myself and my two family members did not. We were absolutely not operating as a charter boat, i.e., my friends were not paying anything other than sharing the operating costs and I presented paper work proving the boat was owned by myself. Neither I nor my friends were charged any fee by CYOA. I am of the opinion that as we were not a "charter boat" I should not have to pay the tax. Obviously I can say that all I want but if C&I says otherwise I don't have much recourse. However, I would like to know if I'm right. Anyone?