I have a old RipCurl Oceantide from when they first came out. Its a pretty good watch and is pretty accurate as well. Its a little bit over you budget but for something in your budget the Nixon tide watches are just at good and Woody's has them for 90 dollars right now
i dont have one (yet) but i'd get a casio tidewatch for that money. i have gone through 3 high end rip curl watches. their awesome but they all break down.
Gshock Gulfman is how iv been rolling for years now. They also do a remake of the old school gshock with a tide graph which is a little smaller. I believe they are all around the $100 range. Fancy surf brand watches ALWAYS fail on me. My $400 rip curl ultimate tide watch became a present to Poseidon when the band broke mid session...
for a surf watch i just need the time,and i'm poor and don't need more,so i guess i'll buck the trend and say buy the cheap old shark watch.they are really cheap,but i abuse them and they last really long.they also make one with a long band that fits over my wetsuit and gloves. i always already know the tides before i paddle out so if i have the time i don't need a tide watch.freestyle shark,and the one with the longer band for fullsuit with gloves.save my money for other things.