I've done captained charters with our trawler on Lake Superior since 2003, based in Bayfield, Wisconsin. Now we're on the move (currently in Lake Champlain) and I don't think we will return there. I'm going to fire up the business again for those times when my bride goes home or we take out just one couple. I have a 100T Great Lakes and NC ticket and the boat is all set for it, with the MARAD waiver and appropriate insurance. I'm looking for ideas about where to "locate" the business. We could operate here, Maine to Florida, the Bahamas (with some extra issues) and everywhere in between. I'm curious about collecting sales taxes in various states. Would one prorate a trip through multiple states so every state we generate income in collects something? What a mess that would be. Or just collect in the state the business is registered in. And what state would be the most (or least) friendly for that. And advertising ideas? Web page and ads in Passagemaker, Boating, etc. looking for those who are interested in trawlering but too smart to buy one. What else? What other resources might be out there for info on an idea like this? -- Capt. Jeff Janacek on "Adirondack," a Monk 36