Section 1 Short title
This Act may be cited as the “Marina Operator Tax Obligation Relief Act of 2013” or the “MOTOR Act of 2013”.
Marina Operator Tax Obligation Relief Act of 2013
A BILL
To prohibit the Secretary of the Army from imposing excessive fees for the use of Army-controlled real property at water resources development projects with respect to concessionaires operating facilities making restaurant, gasoline, or marine engine sales at marinas, and for other purposes.
Sec. 2 Leases for facilities making restaurant, gasoline, and marine engine sales at marinas
In general— Beginning 1 year after the date of enactment of this Act, the Secretary of the Army may not impose a fee under a lease entered into with a concessionaire for the use of Army-controlled real property (and the facilities thereon) at a water resources development project if—
the lease is for the operation of a facility making restaurant, gasoline, or marine engine sales in connection with a marina; and
the amount of the fee exceeds 1 percent of the gross revenues of the facility.
Modification of existing leases— The Secretary shall modify leases entered into before the date of enactment of this Act as necessary to comply with the requirements of subsection (a).