MD. Local Government Code Ann. §  20-501 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 5 - Mobile Home and Trailer Park Taxes|Section 20-501 - In General

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Camping shelter” means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use.        (3)    “Mobile home park” means a mobile home court or park or a trailer park.        (4)    “Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use.    (b)    (1)    This subsection does not apply to a mobile home in Washington County.        (2)    By resolution or ordinance, a county or municipality may impose a tax on the amount paid for:            (i)    the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or            (ii)    services provided by a mobile home park.        (3)    The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if:            (i)    the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or            (ii)    the county or municipality imposes the tax authorized under subsection (c) of this section.    (c)    (1)    Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for:            (i)    the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or            (ii)    services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter.        (2)    Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax.        (3)    In Washington County:            (i)    the rate of the tax authorized under this subsection is 6%;            (ii)    the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and            (iii)    the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title.    (d)    A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates.    (e)    A county or municipality may provide for:        (1)    the maintenance of public records relating to a tax authorized under this section and its collection; and        (2)    the inspection or publication of the records.    (f)    A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.    (g)    This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.