Nautical tourism as defined by the Tourism Development Act of 2010 includes the set of services offered in contact with water to nautical tourists, including, but not limited to:
The lease or charter of boats to tourists for leisure, recreation, or educational purposes, including excursions.
The leasing of small boats, jet skis, kayaks, sailboats or other similar vessels, whether motorized or not, to a guests of a hotel, condo-hotel, timeshare or vacation club, located within a resort or a tourist marina or near the places mentioned above areas, as provided by the Puerto Rico Tourism Company by regulation.
The operation of an integrated ship leasing program.