Keep in mind charter boats are taxed now.
The boat owner pays a yearly tax to charter.
Boat import tax
There is a cruising tax.
Any replacement parts are taxed.
Fishing tax
New boat fishing tax
National Park tax
Charter guests pay a 20 to 40 dollar exit tax

The BVI can add additional taxes if they choose. Charter companies, boat owners, and charter customers can choose to pay them or take their business elsewhere. I suspect the BVI is underestimating the effects of Cuba opening up. I think when Cuba is fully up and running it's going to have a big impact on the BVI. Everyone I know with a charter boat is looking at moving it to Cuba. It's going to be a great place that's very easy to get to and from. I am already hearing about plans for fast ferries from South Florida. Airfares should be only slightly more then flying to Miami from anywhere in the country. If the Cuban government places it's cards right they will be the place to go.
G