§ 4013 Wharf Toll License Fees

• •A wharf owner gets a license to charge tolls for one year once the wharf is finished.
• •The license is given by the county auditor after the owner pays a license tax.
• •After the first year, the tax can be no more than 10% of the toll money earned the previous year and goes to the county treasury for road work.

A farmer builds a new dock (wharf) on a lake and starts charging other boats a fee to use it.

The farmer gets a one‑year license to collect those fees. After the first year, the farmer must pay the county a tax that can be up to 10% of the total fees collected the year before, and the money goes to the county’s road fund.