The MAF316 Commercial Fishing/Supplemental 4% Questionnaire is a form of the San Diego County Assessor/Recorder/Clerk, issued through its Business Division, Marine & Aviation. It is one of the San Diego County property tax forms for vessels: it asks about the vessel, its licenses, how it is fished and what it earns, and the form states that no exemption is granted unless it is completed and returned in time. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the County at the official source link.
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What is MAF316?
The MAF316 Commercial Fishing/Supplemental 4% Questionnaire is a two-page questionnaire from the San Diego County Assessor/Recorder/Clerk, Business Division, Marine & Aviation, that collects the facts about a commercial fishing vessel and the people who fish it.
The form identifies the vessel (name, official number, commercial license numbers) and the owner, the lessee and up to two crew members. It then asks whether the vessel was commercially registered by the State of California or documented by the United States Coast Guard as of January 1, whether it was completely rigged and ready to fish on January 1, whether it holds foreign commercial fishing licenses, and whether it was commercially fished last season.
Section 5 covers fishing operations: start date, species taken, principal rig, percent of usage, sportfishing passengers authorized, days fished, days per trip and hold capacity. Later items ask for the mooring location, whether commercial fishing is the principal means of livelihood, the market or dealer, the principal occupations of owner and lessee, gross income from last season, and hull and machinery insurance.
The form ends with a declaration under penalty of perjury under California law. It states that no exemption will be granted unless it is completed, returned within the time specified and all conditions of the exemption are met. The County's forms page lists it under Commercial Fishing next to BOE-576-E Affidavit for 4 Percent Assessment of Certain Vessels.
Who needs to file MAF316?
The form is addressed to people connected with a commercial fishing vessel in San Diego County. It has name and license lines for the vessel owner, a lessee and two crew members, and it asks for the principal occupation of the owner and of the lessee, so the owner or lessee who is asking for the exemption the form refers to completes it.
The County's forms page places it in the Commercial Fishing group of its Vessels and Aircraft forms, beside BOE-576-E Affidavit for 4 Percent Assessment of Certain Vessels.
Several questions depend on your situation:
- Question 1 asks whether the vessel was commercially registered by the State of California or documented by the United States Coast Guard as of January 1.
- Question 3 applies if the vessel is licensed to fish commercially in foreign waters.
- Item 5E applies if the vessel carries sportfishing passengers.
The form does not say who may sign for the owner or lessee. The declaration is made under penalty of perjury, so the person signing must be able to attest that the information is true, correct and complete. For questions about who should complete it, call the Business Division, Marine & Aviation at 858/505-6200, the number printed on the form.
When to file MAF316
The form must be returned within the time specified, as its closing note says. It prints no calendar date of its own, so confirm the date that applies to your vessel with the Business Division, Marine & Aviation at 858/505-6200.
Timing shapes the answers. Question 1 asks about the vessel's registration or documentation as of January 1, and question 2 asks whether the vessel was completely rigged and ready to fish on January 1. Questions 4, 5F, 5H and 11 refer to last season, so gather last season's fish receipts, days fished and income before you start. Item 5A asks for the date you started, or intend to start, fishing.
The form states that no exemption will be granted unless it is completed, returned within the time specified and all conditions of the exemption have been met.
Documents you need
- Copy of the State of California commercial registration or the United States Coast Guard document, enclosed if you answer Yes to question 1.
- Copies of Foreign Commercial Licenses, enclosed if the vessel is licensed to commercially fish in foreign waters (question 3).
- Copy of the Coast Guard Certificate of Inspection, listed after item 5E; the form says that without it the exemption will not be granted.
- Copies of State Fish & Game receipts from last season to present, including the "block number" where the fish were caught (item 5H); without them the exemption will not be granted.
- Copy of your Federal Income Tax Return, to support the gross income on question 11; without it the exemption will not be granted.
- Copy of the commercial insurance policy (item 12B), together with the insurer's name and address and the Hull & Machinery insured amount.
- Photographs showing the vessel is rigged for the commercial fishing indicated: full profile, fishing gear, vessel name and/or number and the Fish & Game number on the vessel (question 13); without them the exemption will not be granted.
How to fill out MAF316
Identify the vessel and people
Enter the Vessel Name and the Official Number (CF or Documented), then the vessel's current commercial F/G license number. Fill in the Owner, Lessee and up to two Crew Member names, each with a current commercial F/G license number.
Answer registration and rigging questions
Check Yes or No for question 1 (registered by California or documented by the Coast Guard as of January 1) and question 2 (rigged and ready to fish on January 1). If Yes to question 1, enclose the registration or document.
Answer license and last-season questions
Question 3 asks about foreign commercial licenses; enclose copies if Yes. Question 4 asks if the vessel was commercially fished last season; explain if No.
Describe the fishing operations
In item 5, give the date you started or intend to start, the use made of the vessel from purchase to that date, the species taken and the principal rig, checking Other and explaining if needed.
Enter usage, days and capacity
Give the percent of usage for 5D, the number of sportfishing passengers authorized (5E), total days fished last season (5F), average days per trip (5G) and hold capacity in tons (5I).
Give mooring and livelihood details
Question 6 asks for the specific marina dock, slip or pier number. Question 7 asks if commercial fishing is your principal means of livelihood, and question 8 whether you fish for a specific market, restaurant or dealer, with name and address if Yes.
Enter occupations and gross income
Questions 9 and 10 ask for the principal occupation of the owner and of the lessee. Question 11 asks for gross income from last season's fishing operation; include your Federal Income Tax Return.
Report your commercial insurance
Question 12 asks for the name and address of the insurer. Enter the insured amount for Hull & Machinery in 12A and include a copy of the policy for 12B.
Attach the required photographs
Question 13 asks for photographs of the vessel rigged for the commercial fishing indicated: full profile, gear used, vessel name and/or number and the Fish & Game number.
Give the audit location
Question 14 asks for the location where the information may be verified by audit of records.
Sign and date the declaration
Sign and date the declaration under penalty of perjury, and add your e-mail address and daytime telephone number.
Review and download the PDF
Check each answer against your attachments, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit MAF316
The form names no return channel. It is headed by the office's address, and its closing note says it must be returned within the time specified. To confirm the channel and date, contact the office printed on the form:
- Office: San Diego County Assessor/Recorder/Clerk, Business Division / Marine & Aviation, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211.
- Telephone: 858/505-6200.
- Fax: 858/505-6266.
- Website: www.sdarcc.gov.
Send the signed form with the attachments the questions call for: registration or document, foreign licenses, Coast Guard Certificate of Inspection, State Fish & Game receipts, Federal Income Tax Return, insurance policy and photographs. The form says the exemption will not be granted where the items marked as required are missing. Item 14 also asks you to name the location where your records may be audited.
FillingPDF lets you fill out and download the PDF; submission follows the channels the County gives.
Common mistakes to avoid
- Leaving out the Coast Guard Certificate of Inspection, the State Fish & Game receipts, the Federal Income Tax Return or the photographs; the form says the exemption will not be granted without them.
- Submitting Fish & Game receipts that omit the "block number" where the fish were caught, which item 5H requires.
- Answering Yes to question 1 or question 3 without enclosing the registration or document, or the foreign commercial licenses.
- Answering No to question 4 (commercially fished last season) without writing the explanation the form asks for.
- Photographs that do not show the full profile of the vessel, the fishing gear, the vessel name and/or number and the Fish & Game number on the vessel.
- Signing the declaration under penalty of perjury with information that is not true, correct and complete, or leaving the signature and date blank.
- Returning the form after the time specified, or without meeting all conditions of the exemption; the form says no exemption will be granted in that case.
- Filling the percent-of-usage item (5D) without covering Pleasure, Cruising, Sportfishing, Commercial and Commercial Passenger Sportfishing.
Frequently asked questions
What is the MAF316 Commercial Fishing/Supplemental 4% Questionnaire?
It is a San Diego County Assessor/Recorder/Clerk questionnaire for commercial fishing vessels. It collects vessel, license, fishing operation, income and insurance details, and the form states that no exemption is granted unless it is completed and returned in time.
Is MAF316 part of San Diego County property tax filings?
Yes, it is one of the Assessor's vessel forms. The County lists it under Commercial Fishing in its Vessels and Aircraft forms, next to BOE-576-E, the Affidavit for 4 Percent Assessment of Certain Vessels.
What documents must I attach to MAF316?
Depending on your answers: the registration or Coast Guard document, foreign commercial licenses, the Coast Guard Certificate of Inspection, State Fish & Game receipts, your Federal Income Tax Return, the insurance policy and photographs of the rigged vessel. The form says several items are required for the exemption.
What happens if I leave out the required attachments?
The exemption will not be granted. The form says so for the Coast Guard Certificate of Inspection, the Fish & Game receipts, the Federal Income Tax Return and the photographs, and its closing note says no exemption is granted unless the form is completed and returned in time.
Where do I send the completed MAF316?
The form prints no return channel. It is headed by the Business Division / Marine & Aviation office at 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, telephone 858/505-6200. Call to confirm how and by when to return it.
Can I fill out MAF316 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with the County and does not file the form; you return it through the County's channels.
Do I have to sign MAF316?
Yes, the form ends with a declaration under penalty of perjury under California law, with lines for signature, date, e-mail address and daytime telephone. The form does not say who else may sign, so ask the office if someone other than the owner or lessee will sign.
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