HOW CAN I REMOVE THE FRONT SEAT ON MY BASS BOAT

All seat bases are screwed to the deck. I think by this point you have twisted your butt off, soaked your boat in P-B blaster and wrote in. Now you will need to find the out line of the base in the floor. Use a razor knife to slit the carpet from the center of the post to a corner to create a flap. This will expose the screw heads. Hopefully they will come out. If not I hope you have access under the floor to grab the nuts. If not you will need to drill out the center of the screws to remove the base. Once you have it out, get a new one.

You might also look to see if there is a catch holding it in.