Repeals wharfage taxes on landings made at certain wharfs

SB 106 would repeal a tax called "wharfage tax" that businesses pay when docking at certain designated wharfs. This bill directly affects commercial fishing and maritime businesses using those specific wharf locations by eliminating this tax requirement. The bill removes the existing tax provision without adding new rules or requirements. It is currently under review by the Senate Economic and Workforce Development Committee.