§ 20-501. In general

   (a) Definitions. --

   (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) Mobile home park tax authorized. --

   (1) 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.

   (2) 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) Separate tax for recreational vehicles or camping shelters authorized. --

   (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) Collection. -- 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) Records. -- 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) Penalties. -- A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.

(g) Effect of section. -- This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.

HISTORY: An. Code 1957, art. 24, § 9-401(a), (a-1), (a-2), (c)-(f); 2013, ch. 119, § 2.