Morro de São Paulo is one of the most beautiful seaside resorts in Brazil. You can get there by boat but it takes at least two hours and it can be very unpleasant if the sea is rough. It costs R$ 75 (USD 47, more or less)(last visited Morro on August 2011). The plane takes 20 minutes and costs R$ 185 (about USD 95). You can check this page in order to get more info about the companies that offer that service:

http://www.morrodesaopaulo.com.br/com...

 

If you arrive by boat you have to pay 10 R$ as island tax. You pay this tax when you come off the boat. The money is used to make improvements on the island and for maintenance.