All navigable waters in Pennsylvania are held in trust for the public by the Commonwealth according to the Public Trust Doctrine, which is a federal law. I live on my houseboat, on a federal waterway, am I required to pay a local income tax?
M/V The 69 Queen
1969 River Queen 40'
and a 24' Pontoon "Red Solo Cup"
Port of Fulton, MS
I have several friends who are or have been live aboards and they pay local income taxes to the town or boro where they are docked. They don't pay property taxes, just as if they were renters, but the do pay local income taxes, etc.