I did much research regarding getting rid of three skunks living under my shed. Many articles on the internet said to catch him in a live trap thats covered with burlap or dark material and when he's inside, slowly transport him at least 5 miles away. Well I did that and as soon as I lifted the cage WHAM!! He squirted (right through) the burlap and covered me in a thick dewey-like liquid that made me (temporary) blind. I started vomiting and couldn't take a breath... then he sprayed again. I actually had to take a week off from work and they nicknamed me (to this day) "Stinky Stripe". Well, for skunk number two I decided to try my original idea. I fine tuned the laser on my 22 cal. rifle and put out peanut butter that night. I hid in a trash can and sure enough it came wobbling along. I slowly raised the gun and turned the laser on. I waited till he stoped walking and had a profile angled shot. I placed the laser on his ear (small ears) and BLAM!! Well, he spun around from the impact like he was doing the macarena. I waited... NO SMELL! Seems he didn't have time to raise his tail before I surgically seperated his thinking part before it could tell his acting part to spray. Did the same thing with the 3rd. one and it worked like a charm, no smell. If you are dumb enough to use a shotgun or don't place a well planned shot, you will probably tear into one or both glands that contain the musk oil and will be assured of a smell you won't soon forget (just ask my neighbor) Also, these buggers carry rabies, black fleas, mites & ticks so don't get too close because after their dead the parasites realize it and look for the next best host... you!
Forget about the drowning part, it's cruel and you'll probably get sprayed transporting it anyway. Warn your neighbors in advance so they don't think there's been a driveby. Remember, put one shot where it counts and spin him like a clock, if you don't, you will be reminded of your poor shooting skills for weeks. Good luck.
Skunkless and HAPPY.