Mooring and tax benefits?
I have a houseboat, and it costs me both mooring and taxes, I wouldn't exactly call those "benefits"!
The houseboat is great though. It takes us about 1/2 an hour to cruise on out to our favorite spot, and another hour to get everything anchored and established, but once everthing is set we are in serious fun mode.
I sometimes set up the Rave inflatable slider ~100 feet off the back of the houseboat, then use the dinghy or a PWC to pull riders. You don't need the wake and it keeps the dishes from getting rocked out of the cupboards on the houseboat.
The best thing about spending the night out on the water is the last ride in the evening or the first ride in the morning. When everyone else is putting their boat back on the trailer I still have time for one more ride. As the sun goes down, the wind usually does too, and the last ride can often be right down the center of the lake and be nothing but glass........
You can go as cheap or fancy on a houseboat as you want (or budget permits). I wouldn't waste your money on a patio boat. Let me tell you, the girls really appreciate having a nice bathroom, and a shower is a definate plus. An area to hang out away from the sun is always welcome. Screens to escape the bugs can be a lifesaver. A railing on the roof allows you to sleep as many people on the roof as you want.
As for mooring and taxes: check with the lake and county where you are going to keep the boat. Some places charge very little for a covered slip, while others charge an arm & leg to tie up to a mooring ball. It is common for the boat to be assessed "propery tax", which is payable to the county where the boat is kept. A slight offset to this is if you have financed the houseboat, in which case the interest on the loan is deductable as a "second home".