This is one of my favorite Jimmy Buffett songs. I love the message it expresses. This is 
first tab, so there might be some mistakes. Happy pickin'!

Intro:

Guitar 1
|-0--3--5--3--7--7--8--7--5--3--5--3--1-|
|---------------------------------------|
|---------------------------------------|
|---------------------------------------|
|---------------------------------------|
|---------------------------------------|

Play this twice ^

Guitar 2: play this once at 10 seconds:
|-3-1-0-----------|
|-------3-1-0-----|
|-------------2-0-|
|-----------------|
|-----------------|
|-----------------|

At 1:22, play this:

|-0--3--5--3--7--7--8-|
|---------------------|
|---------------------|
|---------------------|
|---------------------|
|---------------------|

At 2:07, play this:

|-0--3--5--7--8-|
|---------------|
|---------------|
|---------------|
|---------------|
|---------------|

Solo at 2:29 (On a trumpet or something, but it can be on a guitar)

|-3-3-5--3--3-3-5--3--1--0-----1----1-1-3--1--1-3-4-4-4-4--3--1--3--|
|---------------------------3---------------------------------------|
|-------------------------------------------------------------------|
|-------------------------------------------------------------------|
|-------------------------------------------------------------------|
|-------------------------------------------------------------------|

|-3-3-5--3--3-3-5--3--1--0-----3------------0--3--1-|
|---------------------------3------0--1--3----------|
|---------------------------------------------------|
|---------------------------------------------------|
|---------------------------------------------------|
|---------------------------------------------------|

|-0--3--5--3--7--7--8-|
|---------------------|
|---------------------|
|---------------------|
|---------------------|
|---------------------|


That's it. There's not much guitar in this song, but I still love it.