This in not just a fee for kayaks as the title of this thread implies. If you read carefully it is for all "non-motorized vessels".
Section 270-D:1 Definitions.
"Boat'' means every description of watercraft other than seaplanes, capable of being used or used as a means of transportation on the water and which is primarily used for noncommercial purposes, or leased, rented, loaned or chartered to another for such use.
It includes canoes, pedal boats, row boats, small sailboats, surf boards, inflatable rafts, wind surfers, even an inner tube or inflatable toys!
"Capable of being used or used as a means of transportation on the water" is a very broad definition.
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