Source: https://ecode360.com/10156877
Timestamp: 2019-04-24 18:06:22+00:00

Document:
§ 91-1 License required; Health Department permit.
§ 91-3 Application for license.
§ 91-5 Imposition of tax.
§ 91-6 Rate of tax.
§ 91-8 Reports and remittances.
§ 91-9 Deduction to compensate for collection.
§ 91-10 Failure to comply.
Effect of amendment on pending actions — See Ch. 1, Art. II.
Enforcement of Code — See Ch. 58.
Minimum Livability Code — See Ch. 88.
Use of mobile homes and recreational vehicles — See Ch. 190.
No person, firm or corporation shall establish, maintain or operate a mobile/manufactured home rental community in Talbot County, Maryland, without first having obtained a mobile/manufactured home rental community license from Talbot County and a permit to operate a mobile/manufactured home rental community from the Talbot County Health Department.
A dwelling unit that is fabricated in an off-site manufacturing facility for installation or assembly at the building site, bearing a label certifying that it is built in compliance with the National Manufactured Housing Construction and Safety Standards Act of 1974.
A dwelling unit that is fabricated in an off-site manufacturing facility for installation or assembly at the building site which does not bear a label certifying that it is built in compliance with the National Manufactured Housing Construction and Safety Standards Act of 1974.
Any park, court, camp, site, lot, parcel or tract of land designed, maintained or intended for the purpose of charging a fee for supplying a location or accommodations for two or more mobile/manufactured homes and upon which two or more mobile/manufactured homes are parked. The term does not include mobile/manufactured home sales lots on which unoccupied mobile/manufactured homes are parked for the purposes of inspection and sale.
Applications. Applicants for a mobile/manufactured home rental community license shall make application on forms to be supplied by Talbot County.
If the applicant is a co-owner of the premises, each co-owner must apply, including husband and wife. If the applicant is a co-tenant or co-lessee, each co-tenant or co-lessee must apply, including husband and wife.
If the applicant is not the owner of the premises, then, in addition to the information required above, the applicant shall provide the name and permanent mailing address of the owner, a statement of how the premises are held by the applicant under such owner, such as tenant, subtenant, trustee, agent, etc., and the written consent of the owner.
A statement of the number of lots or parcels upon which mobile/manufactured homes may be parked and which are held out for rental use.
A drawing of the premises showing the outlines of the property, the streets, avenues and roads, the improvements, if any, and each lot or parcel of land to be occupied by one individual mobile/manufactured home. The lots or parcels designated for use by mobile/manufactured homes shall be numbered. The drawing required hereby need not be to scale, but should accurately show the number of lots or parcels set aside for rental use. If any changes in the use of the property are made during the license year, an amended drawing shall be filed with Talbot County and approval obtained.
A copy of the permit to operate a mobile/manufactured home rental community issued by the Talbot County Health Department.
License fee. The applicable licensing fees as established by the County Council in the Annual Budget and Appropriation Ordinance shall be submitted with the license application.
Renewals. Renewal applications shall be made in the same manner as set forth above, except that the filing of a drawing of the premises is not necessary, unless there have been changes during the previous year, in which case an amended and approved drawing shall be filed with the renewal application.
Mobile/manufactured home rental community licenses shall be issued annually by Talbot County for the period of one year from July 1 to June 30 in each and every year, and shall expire on June 30 unless properly renewed prior to expiration.
Pursuant to the power and authority contained in § 9-401 of Article 24 of the Annotated Code of Maryland (1990 Replacement Volume and 1993 Cumulative Supplement), every person, firm or corporation licensed to operate a mobile/manufactured home rental community in Talbot County, Maryland, under existing laws and/or regulations pertaining thereto, shall collect the tax hereby imposed from any person or persons paying charges for the rental, leasing or use of any space, facilities or accommodations in, or for the providing of any services by a mobile/manufactured home rental community.
The tax imposed pursuant to this chapter shall be at the rate of $40 per quarter per mobile/manufactured home, until and unless the rate is modified by the County Council of Talbot County and included as a portion of the Annual Budget and Appropriation Ordinance.
Every person receiving any payment for the rental, leasing, or use of any space, facilities or accommodations in, or for the providing of any services by a mobile/manufactured home rental community upon which this tax is levied pursuant to this chapter shall collect the amount of tax imposed from the person on whom it is levied or from the person paying for the rental. The taxes collected shall be deemed to be held in trust by the person collecting them until remitted as required under the provisions of this chapter.
The person collecting the tax shall complete a report under penalties of perjury upon forms that the County prescribes and requires, showing the total number of mobile/manufactured homes subject to the tax and the tax required to be collected. The person collecting the tax shall sign and deliver the report to the County, with a remittance of the tax required. The reports and remittances shall be made quarterly, on or before the 20th day of April, July, October, and January, covering the collections of taxes due during the preceding calendar quarter.
The person collecting the tax may apply and credit against the amount of tax payable an amount equal to 11/2% of the gross tax to be remitted to the County, to cover the expense of collection and remittance of the tax. However, this section does not apply to any person who fails or refuses to file a return with the County within the time prescribed within this chapter.
If any person, firm, or corporation fails or refuses to remit to the County the tax required to be collected and paid under this chapter, within the time and in the amount specified in this chapter, interest shall be added at the rate of 1% per month on the amount of the tax owed for each month or portion thereof from the date upon which the tax is due. If the tax remains delinquent and unpaid for a period of 120 days from the date it is due and payable, there shall be added a penalty of 10% of the amount of the tax. The County Council may proceed to collect delinquent and unpaid taxes by suit or distraint, and, until such taxes are collected, they shall become a lien upon the real and personal property of the person, firm or corporation from whom they are due and shall be collectible in the same manner as real estate taxes assessed against any such property.

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