Most watersports trips depart from Jesselton Point Jetty (https://g.page/JesseltonPoint) in central Kota Kinabalu. If you are staying at a city centre hotel or guest house you will often find it far quicker to walk to Jesselton Point. If you are staying at hotels or resorts such as Shangri-La Rasa Ria or Shangri-La Tanjung Aru Resort & Spa then I would certainly grab a taxi.