Here in San Diego County, we have a tax (heard it called a luxury tax), through the county property tax office. Boats, motorhomes, etc. Has nothing to do with sales tax. Goes by a percentage of the boat's value. Mine runs me about $460/year. No way around it. Yep, I got 3 years behind on paying. Taking care of it, but they had DMV put a hold on boat registration sticker.
They will get our money one way or another.