We own a boat that we used to sail up to Lake Erie from FL. We're part-time Ohio residents. But, OH's department of taxation began sending agents to marinas and started documenting the boats that were in the marina. If they had an out-of-state registration, but were registered to people who lived in OH (even if they were only part-time residents), those people would get use-tax bills from the state.
As a consequence, we no longer take our boat to Lake Erie anymore. Who loses out? The state of Ohio because we no longer pay the marina operator for dockage, or fuel, or supplies. We no longer pay the riggers or local laborers who work on or service of boat. Everyone loses all for the sake of Ohio trying to maximize tax revenues - they can't see the forest through the trees.
The same thing happened in Maine some time ago. As a result, a fair number of people stopped cruising in Maine waters.
That’s one reason why the federal income tax system is so destructive—and why the big government types have continued to concentrate power there, away from the states and localities. If a town or a state goes berserk, you can always go elsewhere; but you can only escape your Socialist Uncle Sam by leaving the country.
Back when owners of vehicles in Washington state were charged annual license fees based on the value of the vehicle, the State Patrol got real creative.
For background, Oregon had no (or very minimal) fee, while expensive cars, etc. could have an annual license fee of thousands of dollars, back when dollars were significantly more valuable.
What the troopers did was, at the beginning of Memorial (or Labor) day weekend, they took down the license numbers of all the motorhomes leaving washington state but with Oregon plates. Then, at the end of the weekend, they took down all the license numbers of the motorhomes entering Washington with Oregon plates.
Then they nailed them for the license fees.